EconPapers    
Economics at your fingertips  
 

Accounting and Tax Treatment of Management and Consulting Expenses

Delia David
Additional contact information
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
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/accounting-and ... -a476d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/accounting-and ... nses-a476a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

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

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().

 
Page updated 2025-06-28
Handle: RePEc:ahd:journl:v:6:y:2025:i:5:p:27-36