Pojęcie „zwrotu kosztów”, a obowiązek pokrywania przez pracodawcę należności z tytułu podróży służbowych poza granicami kraju, w kontekście tzw. roszczeń ryczałtowych

The content of the article focuses on the issue of whether using by the legislator in the implementing regulation for Article 775 § 2 of the Labour Code wording cost reimbursement and if claims for payment by the employer the overnight lump sum may be separated from the costs incurred factually by the employee. This article applies to a great extent, to the Supreme Court ruling issued of 12 June 2014, ref. No. II PZP 1/14 and a 7 October 2014, ref. No. I PZP 3/14 and judgments of ordinary courts issued after the publication of those rulings. The publication does not ignore the current views of representatives of the doctrine in this area.