Non-deductible taxes 1201 Regional taxes, duties and fees 1202 Fines, penalties and confiscations of any kind 1203 Non-deductible pensions, capital, employer contributions and premiums 1204 Car expenses and capital losses on non-deductible motor vehicles 1205 Non-deductible mobility allowances 1234 Car expenses up to a portion of the benefit in kind 1206 Expenses of the mobility allowance up to a proportion of the benefit kind 1235 Hospitality expenses and non-deductible business gifts 1207 Non-deductible restaurant expenses 1208 Non-specific professional clothing expenses 1209 Exaggerated interests 1210 Interest related to a portion of certain borrowings 1211 Abnormal or voluntary benefits 1212 Social benefits 1214 Benefits of meal vouchers, sports/culture vouchers or eco-vouchers 1215 Liberalities 1216 Reductions in value and losses on shares or parts 1217 Resumptions of previous exemptions 1218 Employee participation and beneficiary bonuses 1233 Compensation for missing coupon 1220 Expenses of works approved tax shelter 1232 Bonuses, subsidies in capital and in regional interest 1222 Non-deductible payments to certain States 1223 Unjustified expenses 1225 Reversal of deduction for innovation income in the event of staggering of historical costs 1230 Resumption of deduction for innovation income following non-reinvestment in qualifying expenses 1231 Positive corrections in application under Diamond Scheme. Positive difference between the gross profit determined on a flat-rate basis and the gross profit determined on an accounting basis 1226 Write-down on inventory and non-deductible costs 1227 Positive difference between the reference income for a corporate executive and the income of the highest corporate executive 1228 Correction based on the minimum taxable income from diamond trading 1229 Other disallowed expenses 1239