States that this limit cannot exceed
His concerns revenues from the use of copyrights by creators or the disposal of these rights by creators. The following conclusions can be drawn from the general interpretation: A work within the meaning of copyright may be created as part of an employment contract, contract of mandate or contract for specific work The subject of copyright may only be creative activity that leads to the creation of a work benefiting from copyright protection.The creative activity itself cannot be the subject of copyright, and the revenues obtained from it will not benefit from of the costs of obtaining revenues. In the case of an employee's work, it is necessary for the phone number list employer to accept the work, as this means disposing of the copyright to the employer, and the copyright is transferred The general interpretation is discussed in greater detail in our publications, available at the link.
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Limit of of tax-deductible costs of the costs of obtaining income are limited, and the amount of this In this case, for he will be able to settle only PLN , PLN , - PLN , as part of of the costs of obtaining revenues. The same rule will apply to each of the above. tax breaks. of the costs of obtaining revenues in - summary Applying of the costs of obtaining revenues is possible only to a strictly defined category of revenues, provided that statutory regulations are met. The Personal Income Tax Act he upper limit of the first tax threshold, which for is PLN , . There has been a change in this limit compared to the one in force until the end of . At that time, it was PLN , , because this was the tax thresholds on the tax scale.
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