Post by joita97330 on Feb 11, 2024 10:34:50 GMT
The facts presented in the application indicate that the applicant cooperates with both Polish and foreign contractors as part of its business. While carrying out commercial activities within the scope indicated in the application he was connected to the Germanspeaking contractor by virtue of a permanent cooperation agreement. Given the nature of current business contacts he believes it is necessary to be able to communicate directly in the customers language. So in October he started learning German in the form of courses.
Taking into account the above it should be noted that there are expenses related to learning Belarus Email List German course fees costs of purchasing literature required to learn the language although it is difficult to attribute them to specific income since they are useful for the correct conduct of business activities may constitute a cost of generating income from nonagricultural business activities but only if these expenses are properly recorded. However it should be noted that the onus is on the taxpayer to prove the causal relationship between the expenses incurred and the income obtained and the circumstances.
In which the occurrence of these expenses has affected or may have affected the amount preservation or security of the income obtained. Sources of income i.e. nonagricultural business activities. Demonstration of this relationship is necessary to recognize a specific expense as a taxdeductible cost. If the taxpayer cannot prove the abovementioned nexus or fails to present a substantive argument German is a sensible source of income from the perspective of maintaining or ensuring the abovementioned objectives these expenses cannot be regarded as taxdeductible costs.
Taking into account the above it should be noted that there are expenses related to learning Belarus Email List German course fees costs of purchasing literature required to learn the language although it is difficult to attribute them to specific income since they are useful for the correct conduct of business activities may constitute a cost of generating income from nonagricultural business activities but only if these expenses are properly recorded. However it should be noted that the onus is on the taxpayer to prove the causal relationship between the expenses incurred and the income obtained and the circumstances.
In which the occurrence of these expenses has affected or may have affected the amount preservation or security of the income obtained. Sources of income i.e. nonagricultural business activities. Demonstration of this relationship is necessary to recognize a specific expense as a taxdeductible cost. If the taxpayer cannot prove the abovementioned nexus or fails to present a substantive argument German is a sensible source of income from the perspective of maintaining or ensuring the abovementioned objectives these expenses cannot be regarded as taxdeductible costs.