Accounting and Tax Treatment of Management and Consulting Expenses
Delia David
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Delia David: "Vasile Goldiș" Western University of Arad
CECCAR Business Review, 2025, vol. 6, issue 5, 27-36
Abstract:
This paper aims to analyse the accounting and tax treatment of consulting and management expenses, taking into account both national legal regulations and the aspects highlighted in the case law of the Court of Justice of the European Union. This topic continues to be a topic of discussion among accounting professionals, especially after the amendments made to the Fiscal Code in 2016, when the general principle of deducting consulting and management expenses was redefined.
Keywords: deductible expenses; national regulations; case law; accounts in accounting (search for similar items in EconPapers)
JEL-codes: K34 L84 M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:5:p:27-36
DOI: 10.37945/cbr.2025.05.04
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