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
Legal Internship and Job Fair
Legal Internship and Job FairNational Scientific Conference on Tax Law
National Scientific Conference on Tax LawPromotions and returns – strengthening the VAT tax advisory team
Promotions and returns – strengthening the VAT tax advisory teamPrivate Client Newsletter – Family Foundations | 2/2025
Private Client Newsletter – Family Foundations | 2/2025Concerned about
missing out
on key legal
developments?