Year: 2025
Type: article
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.
Source: CECCAR BUSINESS REVIEW
Author: Delia David
Institution: Vasile Goldis Western University of Arad
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411731095