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“Tavil, Juan Manuel” – Federal Contentious-Administrative Chamber, Room IV.

When liquidating and paying income tax, the taxpayer deducted certain clothing expenses, considering that they had been incurred to obtain, maintain and preserve the taxable income. This was due to the fact that the clothing was formal and customary for a professional who worked as an accountant and director of companies.

In the case, the Chamber admitted the deduction of expenses, recognizing that the Treasury can control the expenses for their productive function, to accept or not their existence and their magnitude in relation to the gross profit, but it cannot censure the expenses, substituting the business decision and its motivations, for the administrative criterion of convenience and opportunity.

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