Les frais de catering sont entièrement déductibles
| Auteur | Anne Rayet |
Les frais de « catering » sont les frais de repas et de boissons qui sont fournis, par un organisateur d'événements (spectacles, épreuves sportives, ou autres), sur les lieux de l'événement, au profit des différents participants à cet événement (artistes, sportifs, équipes techniques, etc.).
Dans un jugement du 9 avril 2008, le tribunal de première instance de Bruxelles a décidé que ces frais faisaient partie de l'organisation du spectacle, objet même de l'activité de la société en question, et qu'ils n'étaient donc pas visés par la limitation prévue à l'article 53 du CIR 52.
Lorsque la loi limite la déduction des « frais de restaurant » à 75 % (de leur quotité professionnelle), elle ne vise donc bien que les frais de restaurant au sens...
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