Input VAT on Porsche cannot be claimed as purchaser knew or should have known that he was part of a fraud chain

The Prague Municipal Court argued that that the taxpayer has the burden to prove that he is bona fide (that it has carried out all reasonable measures to avoid fraud).

Source: nssoud.cz

Contribution made possible by:

Ondřej Štědrý
Tax Adviser
Prague
Czech Republic
[email protected]