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Selling and Administrative Expenses | 6 Months Ended
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Jun. 30, 2023
Selling and Administrative Expenses[Abstract] |
SELLING AND ADMINISTRATIVE EXPENSES | NOTE 19 – SELLING AND ADMINISTRATIVE EXPENSES The Company incurred the following selling and administrative expenses during the six months ended June 30, 2023 and 2022.
|  | Six Months Ended June 30, |
|  | 2023 |  |  | 2022 |
Professional fees |  | € | 566,062 |  |  | € | 484,029 |
Shipping and handling expenses |  |  | 148,720 |  |  |  | 183,546 |
Warehouse handling |  |  | 44,539 |  |  |  | 48,731 |
Miscellaneous operating expenses |  |  | 45,594 |  |  |  | 21,622 |
Marketing and advertising |  |  | 242,940 |  |  |  | 74,267 |
Leases and royalties |  |  | 66,409 |  |  |  | 54,116 |
Insurance premiums |  |  | 38,167 |  |  |  | 9,954 |
Repair and conservation |  |  | 19,831 |  |  |  | 16,418 |
Supplies |  |  | 1,506 |  |  |  | 230 |
Amortization of property and equipment |  |  | 35,194 |  |  |  | 1,750 |
Amortization of right-of-use assets |  |  | 27,957 |  |  |  | 7,944 |
|  | € | 1,236,919 |  |  | € | 902,607 |
During the six months ended June 30, 2023 and 2022, the Company incurred selling and administrative expenses of €1,236,919 and €902,607, of which €508,590 and €142,433 derived from related parties, respectively.

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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