Filipczyk, Hanna. “The Criterion of Purpose for Which an Expense Was Incurred and Tax Deductible Costs – Normative Content and Anti-Abusive Implications (a Discussion)”. Tax Law Quarterly, no. 2 (June 30, 2019): 9–35. Accessed March 13, 2025. https://czasopisma.uni.lodz.pl/tax/article/view/9259.