States that representation costs

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Services The application template can be found in the regulation of the Ministry of National Defense of May , on benefits to which employers firma.plBlogAccounting closerCatering expenses during meetings with contractors and tax costs Are you wondering whether dinner with a contractor may be an expense in your company Or maybe you invited a client for lunch and you don't know if you can settle such an expense Check the position of the tax authorities.
  
Catering expenses for meetings with contractors and BUY - issues discussed: Tax costs Catering expenses – individual interpretations The inclusion of catering expenses in tax costs is questionable due to the phone number list provision in the Personal Incotain revenue or maintain or secure a source of revenue, with the exception of the costs mentioned in Art. . This definition is provided in Art. of the Personal Income Tax Ame Tax Act stating that representation costs are not considered tax deductible costs. Due to the lack of a statutory definition of the concept of "representation", the courts often referred.



To the dictionary definition, which defines representation as "splendor, lavishness, elegance" and therefore catering expenses could constitute an expense provided that they did not bear signs of opulence and opulence. Tax costs The costs of obtaining revenue from a particular source are all costs incurred in order to obct. Paragraph point of the Act , in particular costs incurred for catering services, the purchase of food and beverages, including alcoholic beverages, are not considered tax-deductible costs.