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Practical Handbook for Companies 2021

Expenditure on activities contrary to the legal system

The article 15 f) of the LIS establishes that the expenses of actions contrary to the legal system will not be tax deductible, so the taxpayer must make a positive adjustment to the accounting result in the tax period in which these expenses considered non-deductible are recorded in the box [01816] "Expenses of actions contrary to the legal system (art. 15 f) LIS)" on page 12 of form 200.