Categories: Insights

5 May 2011

The conclusion of the deal is not enough in order to deduct the commission (Court of Cassation n. 9539/2011)

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents. The judgment has taken into account the bound between: (i) the principle of the economic competence for the tax deduction ex Article 109 TUIR of commissions and (ii) Article 1748, par. 1, which states that “for every deal entered into during the contract, the agent is entitled to the commission when the negotiation was positively closed thanks to its intervention”. The following par. 4 of the article above states that “Unless it is otherwise established, the agent is entitled to the commission when the principal has executed or should have execute the performance based on the contract entered into with the third party”. It is pointed out in the sentence that to deduct passive commissions, it is not sufficient that the principal and the third party enter into a deal, provided by the agent, but it is necessary that the principal executes the performance set in the contract and records the revenue.
 
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