Abstract

Not every situation in business life will be regulated by a tax law, and yet, it is supposed to be applied in a way that guarantees tax neutrality. A taxpayer was given the right to identify costs in a situation when defraying costs of creating debtswas not so obvious. Based on newregulations, which will be in force from 2019, there might be some doubts whether in case of loan (credit) debt contribution in kindthat is prerogative of entities to which a contribution is made, taxpayers will have a right to identify costs.