Koszty uzyskania przychodów w podatkach dochodowych od osób fizycznych i prawnych – specyficzna klauzula generalna czy definicja legalna?
The costs of obtaining revenue in income taxes from individuals and corporate entities – a specific general clause or legal definition?

Summary/Abstract: For many years, the costs of obtaining revenue, regulated in the acts on personal income tax and corporate income tax, in numerous judgments of both provincial administrative courts and the Supreme Administrative Court, as well as in administrative decisions of tax authorities and tax literature, are referred to as a ‘specific general clause’. At the same time, the title institution of tax costs is sometimes referred to as a legal definition in both the judicature and scientific literature. The aim of the article is to clearly determine to which legal category this extremely important technical element of the construction of both income taxes in Poland belongs. One legal term, which is encoded at the stage of making law in the wording of a legal norm, cannot be interpreted by various entities applying the law at the same time as: a non-specified phrase, a general clause and a legal definition.

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