ATA/315/1996•Non-accounted business losses are not deductible
ATA/315/1996Corte di giustizia / Camera amministrativa29 mag 1996Dismissed
Estratto da Omnilex
The case concerns a tax deduction claim for commercial losses. The court held that business losses which were not booked in the accounts cannot be deducted. The taxpayer's request was therefore rejected.
LCP. 21 litt. l; impôt; déduction des pertes commerciales: seules les pertes effectivement comptabilisées sont déductibles. Les pertes commerciales non inscrites dans la comptabilité ne peuvent pas être portées en déduction, la déduction fiscale étant conditionnée par une comptabilisation régulière et vérifiable.
Descripteurs
IMPOT; DEDUCTION(SENS GENERAL); PERTE(ARGENT); FIN
Normes
LCP.21 litt.l
Résumé
Des pertes commerciales non comptabilisées ne peuvent être déduites.
Estratto da Omnilex
Whether non-accounted business losses are deductible for tax purposes.
No. Business losses that were not properly recorded cannot be deducted.
The decision applies the rule that only duly accounted commercial losses qualify for deduction; losses not entered in the accounts are excluded from deduction.
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