Glosa do wyroku 7 sędziów NSA z dnia 17 czerwca 2013 r., II FSK 702/11
Gloss to the judgment of seven judges of the Supreme Administrative Court of 17 June 2013, II FSK 702/11
Author(s): Robert ZielińskiSubject(s): Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
Published by: Akademia Leona Koźmińskiego
Keywords: representation expenses; cost of revenues; income tax;
Summary/Abstract: This ruling applies to the notion that gives rise to numerous controversies in the tax law doctrine and refers to the classification of expenses incurred for catering services during meetings with business partners at restaurants (the so-called representation costs) as tax deductible costs.
Journal: Krytyka Prawa
- Issue Year: 6/2014
- Issue No: 1
- Page Range: 375-385
- Page Count: 11
- Language: Polish