Krytyka Prawa. Niezależne studia nad prawem
Glosa do wyroku 7 sędziów NSA z dnia 17 czerwca 2013 r., II FSK 702/11
Akademia Leona Koźmińskiego
Abstract
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.