SAC rules on tax non-deductibility of interest on intra-group financing
In its August 2025 judgement, the Supreme Administrative Court (SAC) revisited the non-deductibility of interest expenses on a loan that arose in the context of a corporate group's…
SAC: tax treatment of non-deductible expenses does not change by including them in transfer price calculation
The Supreme Administrative Court (SAC) has recently addressed again the tax deductibility of expenses, in particular dealing with a section of the Income Tax Act allowing non-deductible…
SAC on tax deductibility of provisions for repairs of tangible assets
In its recent judgment, the Supreme Administrative Court dealt with the creation of provisions for repairs of tangible assets under the Reserves Act. The key issue was the (non-) fulfilment of the condition that provisions may only be created for…
SAC: tax deductibility of advertising and promotion costs
Companies must be able to prove that their advertising and promotion costs were actually incurred in connection with generating, securing and maintaining taxable income. This basic rule for the tax