Supreme Administrative Court: For VAT fraud purposes, outstanding tax must be assessed at the time of the decision

In its recent ruling, the Supreme Administrative Court ruled in favour of a taxpayer in a case of an alleged VAT fraud where no outstanding tax existed at the time of the decision. In the heard case, the tax administration challenged the taxpayer’s excessive VAT deduction, arguing that the taxpayer participated in a chain of transactions affected by fraudulent conduct. The taxpayrer defended itself against the conclusions of the tax administrator and appellate body by administrative action and a cassation complaint.

Source: Deloitte

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