Tag: deductibility of expenses
The Supreme Court opens the door to the deductibility of expenses accrued in prescribed fiscal years
06/04/2024
In a recent ruling, the Supreme Court has clarified that the legal impossibility of deducting expenses accrued in previous fiscal years, when this would result in lower taxation compared to what would have corresponded in the year of accrual, cannot automatically prevent the deduction of expenses from prescribed fiscal years. One of the issues that […]