Caracterul (ne)deductibil al cheltuielilor pentru serviciile de consultanță: dileme teoretice și puncte de vedere jurisprudențiale
The (non)deductibility of expenses for consultancy services: theoretical dilemmas and jurisprudential views

Summary/Abstract: This paper assesses how expenditure incurred in providing consultancy services used by businesses is qualified in the context of domestic regulations and trends in international taxation. Given the wide variety of views expressed on this subject, the present analysis provides a theoretical and jurisprudential assessment of the arguments used to establish the (non) deductibility of this category of expenditure. The solutions identified are presented in the context of the volatility of regulations at national level, noting the stability of the interpretations given in the rulings handed down by national courts, but also the enlightening role of the interpretations made by the Court of Justice of the European Union, even when the pending litigation does not explicitly address the issue of the tax treatment applied to amounts spent on consultancy.

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