Aspecte privind deductibilitatea fiscală a cheltuielilor efectuate de un avocat în cadrul activităţii independente desfăşurate

Judecător Alina Gianina Prelipcean

Secţia Contencios Administrativ şi Fiscal, vicepreşedinte al Curţii de Apel Iaşi

Aspects concerning the fiscal deductibility of expenses made by a lawyer in the independent activity carried out

Abstract

The lack of stability of the fiscal legislation in our country has caused over time difficulties in consolidating some jurisprudential solutions that will facilitate the interpretation and application of the norms of fiscal and fiscal procedural law.

The necessary conditions for the fiscal deductibility of the expenses incurred by a lawyer, within the independent activity carried out, in order to establish the income tax due were analyzed in a case that was pending before Iaşi Court of Appeal in the procedural stage of the appeal. We will detail the essential aspects of the case herein below on the limitation term of the right to...