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Title:

Koszty postępowania sądowego jako koszty uzyskania przychodu

Alternative title:

Costs of court proceedings as costs of obtaining income

Creator:

Niemiec, Mateusz

ORCID:

0000-0002-8005-3289

Subject and Keywords:

PIT ; CIT ; tax cost ; costs of court proceedings ; principle of flexibility of law

Abstract:

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

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2018, s. 80--103

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski