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  1. 1 Kwartalnik Prawa Podatkowego

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  1. 1 Kleczkowski L.

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  1. 1 2012

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Definicja kosztów uzyskania przychodów jako klauzula generalna

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Kleczkowski L.
Kwartalnik Prawa Podatkowego
|
2012
|
issue 4
23-36
EN
The article focuses on verifying whether the definition of deductible costs is based on general clause. In the beginning, the different definitions of general clause are presented. Then the author discusses characteristic features of this clause. The definition of deductible costs is included in the Act of 1991 on personal income tax. Pursuant to the article 22.1 of the PIT Act deductible costs are costs incurred in order to derive revenues or secure or preserve sources of revenues. The author analyses the definition of deductible costs from the point of view of features of general clause. He comes to the conclusion that the definition of deductible costs is based on general clause.
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