In a classic case involving a taxable person making both taxable and exempted supplies, the Supreme Administrative Court (SAC) of the Czech Republic answered THE BIG Q:
On whom does the burden of proof lie to prove the nexus between the right to deduct input VAT and a specific output supply, is it the Taxpayer or the Tax Authorities?
Case Name: Regional Hospital Kolín (2 Afs 232/2020-70)
Source Rick Gonsalves
