Analysis of the tax measures introduced by the Law of urgent reforms of selfemployed work

Abstract

This paper makes a critical study about the tax measures introduced recently by the new Act of Urgent Reforms of Self-employed Work, applicable by employers or professionals as taxpayers in the income tax. The first issue concerns the deduction of electricity, water, gas and telecommuni-cations costs when housing is used partially in business or professional activity. The second one relates to the deduction of taxpayer’s living expenses in catering establishments.