Tooling jako środek trwały dla celów podatkowych
Recognition of tooling as a fixed asset for tax purposes

Summary/Abstract: The article discusses problems concerning the question of including in the tax deductible cost expenses related to the process of providing a third party with machinery as well as tools (tooling). The author focuses on the analysis of admissibility of tooling's recognition as fixed assets. The foregoing analysis has been based on provisions of the Personal and Company Income Tax Act, selected tax rulings as well as rulings of administrative courts.

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