The Chamber begins by pointing out that the entity’s budgets do not support the relationship between the expenses in question and the income. The volume of operations of the company does not demonstrate that the expenses on restaurants, gasoline or gifts are linked to the profits derived from the commercial relationship with the clients. As for the vehicles, they are not recorded as assets in the company’s accounting. The usual drivers are the administrator and sole partner of the entity in two cases, and his proxy in another, but no documentation has been provided to prove their use in the economic activity, despite the request of the Inspection. Consequently, the expenses related to these vehicles should be disallowed.
Regarding the restaurant expenses, the Chamber has previously established that the tickets are not sufficient to demonstrate their relationship with the business activity, since they do not identify the recipient and do not comply with the legal requirement of connection between income and expenses necessary for their deduction. In addition, the Inspection requested the justification of the identity of the persons who used the catering services, as well as the vehicles and the relationship with the economic activity, without additional information being provided to support this relationship. Therefore, the allegations of the plaintiff are rejected. The same applies to travel expenses, travel expenses, commercial expenses and customer service. Finally, the sanction imposed in the sanctioning procedure is annulled.
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