Easiness to justifyFrequency0x
In general, these costs are non-deductible!
Fines, even if imposed as part of the professional activity, are generally never deductible from income tax.
It is even simpler for VAT because there is no VAT on fines.
There are, however, a number of exceptions. For example, some fines, related to taxes, are deductible for your income taxes. This includes proportional VAT fines, fines designated as VAA for beneficiary, fines for handing over your annual accounts too late and fines that are considered NTA in the name of the beneficiary.