Questione giuridica chiave
Whether professional training expenses are deductible for tax purposes under LCP.21 lit. a
Decisione estratta
The claimed expenses were not deductible as professional training expenses.
progetti
ATA/502/1995•Non-deductibility of professional training expenses
ATA/502/1995Corte di giustizia / Camera amministrativa3 ott 1995Dismissed
Estratto da Omnilex
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).
Estratto da Omnilex
Whether professional training expenses are deductible for tax purposes under LCP.21 lit. a
The claimed expenses were not deductible as professional training expenses.
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