{"id":130,"date":"2016-11-29T12:39:18","date_gmt":"2016-11-29T11:39:18","guid":{"rendered":"http:\/\/dmp-legal.pl\/?p=130"},"modified":"2016-11-29T12:39:18","modified_gmt":"2016-11-29T11:39:18","slug":"fiskus-pozwala-rozliczac-auta-w-calosci-w-kosztach","status":"publish","type":"post","link":"http:\/\/dmp-legal.pl\/en\/2016\/11\/29\/fiskus-pozwala-rozliczac-auta-w-calosci-w-kosztach\/","title":{"rendered":"Fiskus pozwala rozlicza\u0107 auta w ca\u0142o\u015bci w kosztach"},"content":{"rendered":"<p>Minister Finans\u00f3w interpretacj\u0105 nr DD9\/033\/543\/JQP\/SKT\/2014\/RWPD-107452 z dnia 30 wrze\u015bnia 2016 r. zmieni\u0142 dotychczasow\u0105 interpretacj\u0119 izb skarbowych, wed\u0142ug kt\u00f3rych nie wszystkie wydatki na firmowy samoch\u00f3d mo\u017cna zaliczy\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej. Stanowisko Ministra Finans\u00f3w w tej sprawie jest nast\u0119puj\u0105ce \u201e<em>sporadyczne wykorzystywanie samochodu firmowego dla potrzeb prywatnych nie ma wp\u0142ywu na prawo zaliczania do koszt\u00f3w podatkowych wydatk\u00f3w zwi\u0105zanych z eksploatacj\u0105 samochodu oraz dokonywania odpis\u00f3w amortyzacyjnych<\/em>&#8220;. Stanowisko to dotyczy jednak wy\u0142\u0105cznie koszt\u00f3w uzyskania przychodu. Aktualne pozosta\u0142y dotychczasowe zasady rozliczania podatku VAT. Nadal Podatek VAT w pe\u0142nej wysoko\u015bci mo\u017ce by\u0107 odliczony w przypadku, gdy samoch\u00f3d jest wykorzystywany wy\u0142\u0105cznie na potrzeby dzia\u0142alno\u015bci gospodarczej.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minister Finans\u00f3w interpretacj\u0105 nr DD9\/033\/543\/JQP\/SKT\/2014\/RWPD-107452 z dnia 30 wrze\u015bnia 2016 r. zmieni\u0142 dotychczasow\u0105 interpretacj\u0119 izb skarbowych, wed\u0142ug kt\u00f3rych nie wszystkie wydatki na firmowy samoch\u00f3d mo\u017cna zaliczy\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej. Stanowisko Ministra Finans\u00f3w w tej sprawie jest nast\u0119puj\u0105ce \u201esporadyczne wykorzystywanie samochodu firmowego dla potrzeb prywatnych nie ma wp\u0142ywu na&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-130","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiskus pozwala rozlicza\u0107 auta w ca\u0142o\u015bci w kosztach - DMP-LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dmp-legal.pl\/2016\/11\/29\/fiskus-pozwala-rozliczac-auta-w-calosci-w-kosztach\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiskus pozwala rozlicza\u0107 auta w ca\u0142o\u015bci w kosztach - DMP-LEGAL\" \/>\n<meta property=\"og:description\" content=\"Minister Finans\u00f3w interpretacj\u0105 nr DD9\/033\/543\/JQP\/SKT\/2014\/RWPD-107452 z dnia 30 wrze\u015bnia 2016 r. zmieni\u0142 dotychczasow\u0105 interpretacj\u0119 izb skarbowych, wed\u0142ug kt\u00f3rych nie wszystkie wydatki na firmowy samoch\u00f3d mo\u017cna zaliczy\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej. 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