The inclusion/exclusion of trainings and assignments in the company's expenses must be carefully considered. In particular, consider whether and how much of the leisure time is included and whether this will lead to additional costs. It is certainly not an argument to say that company X spends all its ski vacations. But at the same time, it would also be wrong to say that all seminars outside the workplace should be taxed as a special benefit.
Here is an excerpt from the 17.08.16 Äripää article.
"Training" on the ski hill
The tax authority also established that the company's "departure" on the Tallinn-Paris-Olbia-Nice-Tallinn route had to be considered a trip in the light of the available evidence. According to the mission report, the mission was related to real estate development in Bulgaria, but the submitted documents did not confirm the stay in Bulgaria. Moreover, real estate development in Bulgaria was related to the business of the REC Varad subsidiary.
Similarly, the connection of the "seminar-training" held in Himos in Finland with Kalev REC's business was not proven. The tax authority established that the company's employees spent at least part of their time at the local ski hill and restaurants at the company's expense. Moreover, REC Varad had also incorrectly formalized the stays of its drivers at the Neste rally in Finland, the Turkish rally and the Torino Winter Olympics in Italy as missions.
The accounting documents revealed that the ski hill, restaurants, Turkish rally were visited, but the company did not provide any evidence to refute the conclusions made in the tax decision. For example, the list of persons who introduced the educational materials of the alleged seminar-training, the resort and hotel complex, contacts, advertising materials, meeting memos, etc., especially since the REC Varad subsidiary that sued the tax decision was in Bulgaria, not Turkey.
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