Limiting costs for related entities is still problematic
Non-application of the limitation in recognizing expenditures in tax costs provided for in Article 15e paragraph 11 point 1 of the CIT Act does not depend on recognizing expenditure as an element of the final price of the product. The only requirement is to demonstrate a direct connection between the expenditure incurred and the production or purchase of goods or services by the taxpayer.
The article by Agnieszka Rzeszut is available on Prawo.pl: https://www.prawo.pl/podatki/limitowanie-kosztow-na-rzecz-podmiotow-powiazanych-uslugi,503545.html
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