nviting a contractor for coffee, a “regular” lunch or dinner to a restaurant is not an extraordinary activity. This is a common practice. A meal eaten in a restaurant is not “impressive” or “exquisite”, because the reason for organizing a meeting in a restaurant is not the desire to impress the contractor with the splendor or pompousness. The reason for this is the creation of a more friendly atmosphere conducive to the successful course of negotiations (which may translate into future financial results achieved by the Company) or – providing the opportunity to take advantage of the meal, especially when the contractor was on a long journey .
In the light of the binding legal status, the position of the Applicant regarding the legal assessment of the future event is correct.
Source: Director of the National Tax Information in an individual interpretation of 28/06/2018 in the case with reference number 0111-KDIB2-1.4010.194.2018.1.AP.