The Supreme Court confirms the deductibility of directors’ and administrators’ remuneration for corporate income tax purposes, even if there is no provision in the Articles of Association
In its ruling of 13 March 2024, the Supreme Court once again addresses the deductibility of directors’ and administrators’ remuneration for corporate income tax purposes. In previous rulings it had already established as a doctrine that non-compliance with commercial regulations regarding directors’ remuneration cannot necessarily lead to the loss of the material right to deduct…