What are deductible expenses

In January 2010, expanded the Supreme Administrative Court of Appeal reiterated the criteria for determining tax-deductible expenses:

1. This must be an expense immediately related with the business.
2. Expenditure must be reasonable
3. Teh relationship between expenditure and income must be related. There must be clear and direct relationship with the entrepreneur at least to begin with the realization of a business plan.

The business plan can be recognized as expense only if the buisness is finally realized.

According to the court is not necessary to always assume that each expense will cause direct buisness.

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