The paper is an attempt to answer the question whether there are any fixed circumstances which determine recognition of costs of court proceedings as tax costs, or on the contrary whether there are any fixed circumstances which eliminate such possibility, and consequently to establish whether the currently binding regulations referring to the discussed issue are precise enough. The author formulates the thesis that the diversity of tax certification/jurisdiction in the scope of costs of court proceedings can prove the need to clarify the existing regulation in the way similar to that in which the regulation of Art 23 par. 1, point 14 of PIT act, and the regulation of Art. 16, par. 1, point 14 of CIT act, i.e. concerning the costs of execution connected with the failure to fulfil obligations, have been constructed. The certainty of transactions may also require expanding of the existing legal solutions to the phases of the proceedings other than the execution proceedings
May 28, 2020
Jul 22, 2019
|Koszty postępowania sądowego jako koszty uzyskania przychodu||May 28, 2020|
Drozdowski, Edgar Krzysztof Miemiec, Wiesława. Red. Uniwersytet Wrocławski. Katedra Prawa Finansowego
Jastrowicz, Magdalena Huchla, Andrzej. Red. Borszowski, Paweł. Red. Rutkowska-Tomaszewska, Edyta. Red.
Selera, Paweł Miemiec, Wiesława. Red. Uniwersytet Wrocławski. Katedra Prawa Finansowego
Ćwiąkała-Małys, Anna. Red. Rutkowska-Tomaszewska, Edyta. Red. Zalcewicz, Anna. Rec.