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
Related posts
Reduced working hours – pilot programme
Reduced working hours – pilot programme
New explanations from the Ministry of Finance on the beneficial owner clause – what changes in WHT?
New explanations from the Ministry of Finance on the beneficial owner clause – what changes in WHT?Promotions to senior associate in the legal team at GWW
Promotions to senior associate in the legal team at GWWIs the sale of private plots always considered economic activity subject to VAT? Article.
Is the sale of private plots always considered economic activity subject to VAT? Article.Concerned about
missing out
on key legal
developments?