What should be reviewed if an authority seeks repayment of an incentive?

Start with service of the decision and applicable deadlines

For clawback, termination or payment-suspension decisions, the date and method of service should be identified immediately. Objection and filing deadlines vary by authority and type of decision.

Review the legal basis

Authority, reasoning, the agreement and legislation, opportunity to respond and consistency with the records are reviewed together.

• Application and grant agreement
• Audit and monitoring reports
• Correspondence and change notices
• Invoice, payment, payroll and delivery records
• Mandatory administrative review and competent court

Not every recovery follows the same route

Tax benefits, public grants, technopark arrangements and contractual support may follow different procedures. A standard route cannot be recommended without reviewing the actual decision.