Krytyka Prawa. Niezależne studia nad prawem

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

Zieliński, Robert

Akademia Leona Koźmińskiego

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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.

Metadata

Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 6 
Issue 1 
Issue date 3/2014 
Type Article 
Language pl
Pagination 375–385
DOI 10.7206/kp.2080-1084.57
ISSN 2080-1084
eISSN 2450-7938