No trade tax add-back of rental costs allocated to productio ...
Rental and lease payments for the use of movable fixed assets are not to be added back to trading profits in accordance with Section 8 No. 1 Letter d Trade Tax Act (TTA), insofar as they are to be attributed to the costs for the production/manufacture of current assets.
Categories: Tax Court
Keywords: trade tax addback, rental expense, curre ...
