{"id":23325,"date":"2010-10-07T22:00:00","date_gmt":"2010-10-07T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/member-of-the-board-of-directors-tax-deductible-payments\/"},"modified":"2026-02-16T16:30:40","modified_gmt":"2026-02-16T15:30:40","slug":"member-of-the-board-of-directors-tax-deductible-payments","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/member-of-the-board-of-directors-tax-deductible-payments\/","title":{"rendered":"MEMBER OF THE BOARD OF DIRECTORS: TAX-DEDUCTIBLE PAYMENTS"},"content":{"rendered":"\n<div style=\"text-align: justify\"><span style=\"font-size: 9pt\">The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from the business income if concerning the business itself, aspect to be evaluated each time. The said answer could represent a deterrent for the Authority aimed at not observing ordinance no. 18702\/10 of the Supreme Court on the supposed non-deductibility of the above mentioned payments in the case of corporations&rsquo; directors. The Court, in any case, believes that the Committee&rsquo;s answer is not binding. For a definitive solution of the matter a judgment of the Court &ldquo;<i>Sezioni Unite<\/i>&rdquo; will be necessary.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from the business income if concerning the business itself, aspect to be evaluated each time. The said answer could represent a deterrent for the Authority aimed at not [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-23325","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MEMBER OF THE BOARD OF DIRECTORS: TAX-DEDUCTIBLE PAYMENTS - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23325\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MEMBER OF THE BOARD OF DIRECTORS: TAX-DEDUCTIBLE PAYMENTS - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from the business income if concerning the business itself, aspect to be evaluated each time. 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