The judgment of the Voivodship Administrative Court of November 9, 2010 (court file no. III SA/Wa 966/10) may be a breakthrough in an otherwise strict approach of tax authorities with regard to the costs borne by taxpayers who invite their customers to restaurants. Nowadays, tax authorities still advocate unnatural division (for which there is no basis in provisions of law): refreshments served in taxpayer’s office are tax deductibles and refreshments served out of the office are not tax deductibles.

In the court’s opinion, a separate approach is needed for taxpayer meeting a customer in a food establishment located in a town where the taxpayer does not have its office. The court recognised that it could not automatically mean that such cost is excluded from tax deductibles.