Partial cascade : Excessive participation = cost of advertising?

Teilkasko : Excess = advertising costs? Hello, a question about the approach of advertising costs in my ESt statement: Last year I had a wild accident on my way to work in December, in which a damage of approx. 1,400,- € arose on my car according to the expert estimate. Since the car is year 1993 and I did not mind the bump in the hood, I insisted on fictitious billing and had the money paid out accordingly. Extra charge of 150,- € as well as VAT withheld.Question about this: 1. Can I place SB and/or withheld VAT as accident costs in the Est statement? 2. If yes: the accident was in December, the calculation and payment took place in January. For which year could I claim the costs? Thank you in advance for your expert answers! Ralf