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How to Treat Legal and Advisory Costs Related to Share Acquisitions for CIT Purposes?

Transactions involving the acquisition of shares in other companies may generate significant expenses, including advisory fees, which should be properly reflected in the purchaser’s tax settlements. The key question is whether expenses incurred for lawyers, consultants, and financial advisors handling an acquisition should be fully allocated to capital gains income, or whether they can be […]
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Refinancing a Loan and Interest Deduction Limitations – Favorable Position of the Supreme Administrative Court (NSA)

Refinancing loans is becoming an increasingly popular financial management tool for companies. However, its tax implications remain a source of disputes with the tax authorities. The key question is: does refinancing a debt originally incurred to acquire shares remain subject to limitations on the deductibility of interest?   The case concerned a company engaged in […]
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Management and Accounting Staff Protection vs. CIT – the Limits of Recognizing Insurance Premiums as Tax-Deductible Costs

Civil liability insurance for management and accounting staff is becoming a standard in modern business. However, its tax implications continue to raise significant doubts. Can premiums for such policies be treated as a legitimate business expense?   The case concerned a company whose main business activity is the provision of services related to the production […]
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