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Kostnader til gavegjenstander med firmalogo/firmamerke anses som en fradragsberettiget reklamekostnad for virksomheten.Dertil kommer udgifter til vareprøver, som registrerede tobaksvirksomheder udleverer til detailhandlere, og som knytter sig til tobaksindustriens erhvervsmæssige drift.Kan ved indkomstopgørelsen fratrække udgifter, som han eller hun i forbindelse med sit erhverv


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