Non-deductibility of professional training expenses

ATA/502/1995Cour de justice / Verwaltungskammer03.10.1995Dismissed

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Omnilex-Zusammenfassung

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.

Omnilex-Regeste

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.

Gesamter Gesetzestext

Descripteurs

IMPOT; DEDUCTION(SENS GENERAL); FRAIS(EN GENERAL); FORMATION PROFESSIONNELLE; FIN

Normes

LCP.21 litt.a

Résumé

Déductions non admissibles (frais de formation professionnelle).

Schlagwörter

taxationdeductionprofessional trainingexpensesnon-deductibility

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Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether professional training expenses are deductible for tax purposes under LCP.21 lit. a

Extrahierter Entscheid

The claimed expenses were not deductible as professional training expenses.

Non-deductibility of professional training expensesKI-generiert