Tax treatment of broker maintenance fees

[ryaner]

I know that when working out gains, you can offset the fees directly related to the contract itself. I'm wondering where the maintenance fees fit in.

Two examples.
€10000 worth of ETF1
grows to €11000 at the deemed disposal date
Account has incurred €1000 worth of maintenance fees, just for keeping things opened say.

Is the gain taxed at €1000 or can the maintenance fees offset the gain?

Example 2 - Distributions
€10000 of ETF1
Distributions of €100 in the year
Maintenance fess of €100 in the year too

Is the taxable income €100 or can the maintenance fee offset things?

Thanks in advance.