projects
ATA/502/1995 ΓÇó Non-deductibility of professional training expenses
ATA/502/1995Court of Justice / Administrative ChamberOct 3, 1995Dismissed
The case concerns the tax deductibility of professional training expenses. The claimed deduction was refused, and the decision confirms that the expenses do not qualify under the cited provision.
LCP.21 lit. a; deductibility of professional training expenses. Expenses incurred for professional training are not admissible as deductible expenses when they do not fall within the statutory deduction category. The court confirms the refusal of the claimed deduction under the applicable tax rule.
Descripteurs
IMPOT; DEDUCTION(SENS GENERAL); FRAIS(EN GENERAL); FORMATION PROFESSIONNELLE; FIN
Normes
LCP.21 litt.a
Résumé
Déductions non admissibles (frais de formation professionnelle).