Problemy dotyczące zakupu usług niematerialnych na gruncie podatków dochodowych
Problems Regarding the Purchase of Intangible Services on the Basis of Income Taxes

Summary/Abstract: The purchase of intangible services often causes difficulties in proving the connection between the expense for their acquisition qualified as an expense and the income earned thanks to it. Tax authorities and, to a large extent, courts expect the taxpayer to provide additional documentation confirming the actual performance of such services despite the lack of legal basis for such demands. However, the taxpayer should not suffer the negative consequences of the lack of materialized effects of the performance of such services.

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