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ATA/727/1997•Non-deductibility of startup advances and unrelated expenses
ATA/727/1997Corte di giustizia / Camera amministrativa25 nov 1997
Estratto da Omnilex
The case concerns the tax deductibility of general expenses and advances made to start an independent activity. The court held that expenses unrelated to the taxed income are not deductible. It further held that business losses consisting of advances for launching a future self-employed activity are not deductible under Art. 21 lit. a LCP because they relate to future income rather than taxed income. In addition, such a loss must be reflected in proper accounts; a mere statement or calculation is not enough.
Art. 21 lit. a LCP; deductibility of professional expenses and commercial losses: only outlays sufficiently connected to the taxed income are deductible. General expenses lacking such nexus are excluded. Amounts advanced to finance the launch of a future self-employed activity constitute costs linked to prospective income and do not qualify as deductible commercial loss. A further prerequisite is that the loss be properly booked in the accounts; a mere informal statement does not suffice.
Descripteurs
IMPOT; PERTE(ARGENT); DEDUCTION(SENS GENERAL); FRAIS PROFESSIONNELS; fin
Normes
LCP.21 litt.a
Résumé
Les frais généraux qui ne sont pas liés au revenu taxé ne sont pas déductibles. De même, une perte commerciale constituée par des sommes avancées pour lancer une activité d'indépendant et qui n'est pas en lien avec le revenu taxé n'est pas déductible car elle est liée au revenu futur. De plus, elles doivent faire partie d'une comptabilité ce qui n'est pas le cas d'un simple décompte. Une perte commerciale constituée par des sommes avancées pour lancer une activité d'indépendant et qui n'est pas en lien avec le revenu taxé n'est pas déductible, au sens de l'art. 21 litt. a LCP, car elle est liée au revenu futur. Par ailleurs, elle doit faire partie d'une comptabilité, et non pas simplement d'un décompte.
Estratto da Omnilex
Whether general expenses unrelated to the taxed income are deductible.
They are not deductible if they are not connected to the taxed income.
Only expenses sufficiently linked to the taxed income qualify; unrelated general expenses fall outside the deductible base.
Whether startup advances for an intended self-employed activity constitute deductible business loss under Art. 21 lit. a LCP.
No. Such advances relate to future income and are therefore not deductible as a business loss.
The sums were advanced to launch a future independent activity, so they were linked to prospective rather than taxed income.
Whether the claimed loss must be entered in accounts rather than shown only in a simple statement.
Yes. A deductible commercial loss must appear in proper accounts; a simple calculation or statement is insufficient.
The court required that the loss form part of a bookkeeping record, which was not the case here.
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