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Glosa do wyroku 7 sędziów NSA z dnia 17 czerwca 2013 r., II FSK 702/11

Robert Zieliński

2014

( 1 )

DOI: 10.7206/kp.2080-1084.57

https:/doi.org/10.7206/kp.2080-1084.57

Abstrakt

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.

Pobrań104

Application of 50% Tax-Deductible Costs to Income Earned from Creative Activity in the Area of Computer Programmes – a Critical Review of New Regulations

Wojciech Dmoch

2018

( 4 )

DOI: 10.7206/kp.2080-1084.255

https:/doi.org/10.7206/kp.2080-1084.255

Abstrakt

Introducing Article 22, section 9b, item 1 into the Personal Income Tax Act of 26 July 1991 using terms that have not been defined in this Act and not specifying the provisions of other acts of law which would become the grounds for defining these terms, thereby creating a normative condition for applying 50% tax-deductible expenses to income arising from activities performed by IT employees, the lawmakers failed to observe the requirement of correct legislation determined by the Constitutional Tribunal in its judgements, creating a law that is vague and imprecise, and gives the entities applying it a sense of uncertainty about whether they apply the provisions of the Personal Income Tax Act correctly.

Pobrań536

Krytyka Prawa. Niezależne Studia nad Prawem

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