Maciej Dudzic
Taxable and exempted activities - common deductible expenses’ allocation methods on the basis of Polish Corporate Income Tax Act of July 15th, 1992
Summary
The subject of this article the review of the methods of allocating common deductible expenses of taxable and exempted activities. Issues of common expenses and their appropriate division are particularly important for taxpayers who use tax exemptions in special economic zones and this is the example this article is based on.
The first part of the work is devoted to determining the meaning of the most important concepts that are the subject of later discussion, and content relevant tax law provisions. Then the author reviews the methods of allocating common costs, both directly indicated in the tax law, as well as those due to the admissibility of practice. In the last part the author analyzes the tax practice, both one of tax authorities and the one of administrative courts.
The first part of the work is devoted to determining the meaning of the most important concepts that are the subject of later discussion, and content relevant tax law provisions. Then the author reviews the methods of allocating common costs, both directly indicated in the tax law, as well as those due to the admissibility of practice. In the last part the author analyzes the tax practice, both one of tax authorities and the one of administrative courts.