{"id":8818,"date":"2025-06-30T10:13:34","date_gmt":"2025-06-30T08:13:34","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=8818"},"modified":"2025-08-05T14:41:58","modified_gmt":"2025-08-05T12:41:58","slug":"superodpocet-v-sporte","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/superodpocet-v-sporte\/","title":{"rendered":"Super deduction of costs in sports"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><\/p>\n<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">At the end of May, the Slovak Parliament approved a parliamentary bill to introduce <strong>the institute of super deduction of costs in the field of sports<\/strong>, which could be a motivational tool for private sector investments in Slovak sports. Following the example of research and development, it would be possible to achieve greater activation of private resources in the sports sector.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The aim of this super-deduction is, similarly to research and development, to support local investments in sports activities in Slovakia by the private sector. Therefore, the original regulation regarding the exemption of income of sports experts (coaches) has been fundamentally changed. <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>We bring you the overall changes to the new incentive in the following overview.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Tax institute of super deduction of costs in sports<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A new provision, <strong>Section 30ca Deduction of expenses (costs) for the support of sports<\/strong>, which are related to the implementation of activities in sports, is being introduced into the law. This new institute joins the already established rules for the provision of benefits for the support of sports activities in the form of sponsorship in sports.<\/p>\n<p style=\"text-align: justify;\">The super deduction will be able to be applied exclusively by:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>legal entity<\/strong><\/li>\n<li><strong>natural persons <\/strong>with income from business or self-employment<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The basic conditions that the taxpayer <u>must meet when applying<\/u> the super deduction of costs include:<\/p>\n<ul style=\"text-align: justify;\">\n<li>achieving a positive tax base (after its reduction by the deduction of tax loss)<\/li>\n<li>expenses for the support of sports must be demonstrably recorded in the accounting<\/li>\n<li>legal entities in the status of a public benefit enterprise cannot apply the super deduction in sports and the tax relief for registered social enterprises<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The amount of the applied super deduction of costs has changed from 100% to:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"305\"><span style=\"color: #ffffff;\"><strong>Amount<\/strong><\/span><\/td>\n<td width=\"305\"><span style=\"color: #ffffff;\"><strong>Upper limit for deduction of expenses for support in sports<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"305\">50 %<\/td>\n<td width=\"305\"><span style=\"color: #00a0e3;\"><strong>max. EUR 250\u00a0000 EUR for respective tax period<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The interpretation of the law was also clarified when listing non-tax expenses related to the application of the super deduction in sports, according to which non-monetary benefits provided to a sports organization in accordance with the proposed Section 30ca <u>will be a tax expense even if they do not meet the condition of a material connection with the taxpayer&#8217;s taxable income<\/u>.<\/p>\n<p style=\"text-align: justify;\">Similar to other forms of super-deduction, the Financial Administration will be required to publish:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a list of taxpayers who claim a deduction for expenses for sports support<\/li>\n<li>data on the sports organization to which the taxpayer provides performance in connection with sports support<\/li>\n<\/ul>\n<p><strong>Exceptions to the application of the super deduction in sports<\/strong><\/p>\n<p style=\"text-align: justify;\">The taxpayer is entitled to use the deduction in sports <u>if several conditions are met, such as<\/u>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>expenses included in the super deduction must be recorded in a separate analytical record from other current costs<\/li>\n<li>expenses for which full or partial support from public finances was provided are not applicable<\/li>\n<li>applicable expenses are exclusively:<\/li>\n<li><span style=\"color: #00a0e3;\"><strong>non-monetary performance of a sports organization<\/strong><\/span><\/li>\n<li><span style=\"color: #00a0e3;\"><strong>provision of sports equipment<\/strong><\/span><\/li>\n<\/ul>\n<p><strong>Exempt income<\/strong><\/p>\n<p style=\"text-align: justify;\">The amendment also changed the original amendment to the law, according to which exempt income from employment also includes:<\/p>\n<ul style=\"text-align: justify;\">\n<li>income in relation to all trainers who earn this income from dependent activities in a total amount of <strong>no more than EUR 300 per month from all employers<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>Within the framework of social insurance, a contribution deductible item is defined from the coach&#8217;s income up to a maximum of EUR 300 per month (if a lower assessment base is reached &#8211; the contribution item is in this amount).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Tax expenses will also include expenses for supporting sports, but only after they are paid. This will therefore be applied under the same conditions as for sponsorship (the taxpayer may not report a tax loss).<\/p>\n<p style=\"text-align: justify;\">The amendment to the law will enter into force on <strong>January 1, 2026.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>This means that the provision will apply to income paid and settled for the period January 2026. This change also adjusts the formats of pay slips, which will incorporate a new category of income &#8211; tax-exempt income of coaches.<\/em><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd img,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-rollover {\n  border-radius: 0px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.enable-bg-rollover .gallery-rollover {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.enable-bg-rollover.hover-scale figure .rollover:after {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-zoom-ico {\n  width: 44px;\n  height: 44px;\n  line-height: 44px;\n  border-radius: 100px;\n  margin: -22px 0 0 -22px;\n  border-width: 0px;\n  color: #ffffff;\n}\n.dt-icon-bg-on.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-zoom-ico {\n  background: rgba(255,255,255,0.3);\n  box-shadow: none;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-zoom-ico:before,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-zoom-ico span {\n  font-size: 32px;\n  line-height: 44px;\n  color: #ffffff;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd:not(.resize-by-browser-width) .dt-css-grid {\n  grid-row-gap: 10px;\n  grid-column-gap: 10px;\n  grid-template-columns: repeat(auto-fill,minmax(,1fr));\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd:not(.resize-by-browser-width) .dt-css-grid .double-width {\n  grid-column: span 2;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd:not(.resize-by-browser-width) .dt-css-grid,\n.no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd:not(.resize-by-browser-width) .dt-css-grid {\n  display: flex;\n  flex-flow: row wrap;\n  margin: -5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd:not(.resize-by-browser-width) .dt-css-grid .wf-cell,\n.no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd:not(.resize-by-browser-width) .dt-css-grid .wf-cell {\n  flex: 1 0 ;\n  max-width: 100%;\n  padding: 5px;\n  box-sizing: border-box;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid {\n  grid-template-columns: repeat(2,1fr);\n  grid-template-rows: auto;\n  grid-column-gap: 10px;\n  grid-row-gap: 10px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .double-width {\n  grid-column: span 2;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid {\n  margin: -5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell {\n  width: 50%;\n  padding: 5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n  width: calc(50%) * 2;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width:not(.centered-layout-list):not(.content-bg-on) .dt-css-grid {\n  grid-row-gap: 10px - ;\n}\n@media screen and (max-width: 1199px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(2,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 50%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(50%)*2;\n  }\n}\n@media screen and (max-width: 991px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(2,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 50%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(50%)*2;\n  }\n}\n@media screen and (max-width: 767px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(1,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 100%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(100%)*2;\n  }\n}\n<\/style><div class=\"gallery-shortcode dt-gallery-container gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd mode-grid jquery-filter dt-icon-bg-off quick-scale-img dt-css-grid-wrap enable-bg-rollover resize-by-browser-width  hover-fade loading-effect-none description-on-hover\" data-padding=\"5px\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\" data-desktop-columns-num=\"2\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"8716\" data-date=\"2025-05-23T10:54:48+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"640\" data-large_image_height=\"480\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20480%20480&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg 480w\" loading=\"eager\" style=\"--ratio: 480 \/ 480\" sizes=\"(max-width: 480px) 100vw, 480px\" alt=\"\" width=\"480\" height=\"480\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8715\" data-date=\"2025-05-23T10:54:44+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1200\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8714\" data-date=\"2025-05-23T10:54:39+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (1)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1200\" data-large_image_height=\"1600\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (1)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8713\" data-date=\"2025-05-23T10:54:34+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1391\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg 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specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-2336\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ecf5128c540\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-2336'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>At the end of May, the Slovak Parliament approved a parliamentary bill to introduce the institute of super deduction of costs in the field of sports, which could be a motivational tool for private sector investments in Slovak sports. Following the example of research and development, it would be possible to achieve greater activation of&hellip;<\/p>\n","protected":false},"author":1,"featured_media":8819,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50,9],"tags":[],"class_list":{"0":"post-8818","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-50","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Superodpo\u010det v \u0161porte<\/title>\n<meta name=\"description\" content=\"Parlament SR schv\u00e1lil koncom m\u00e1ja poslaneck\u00fd n\u00e1vrh z\u00e1kona k zavedeniu in\u0161tit\u00fatu superodpo\u010dtu v oblasti \u0161portu\" \/>\n<meta name=\"robots\" content=\"index, follow, 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