SAC: Right to deduct input VAT always to be proved by the taxpayer

In a case involving an entity providing both taxable health services and services exempted from tax without the right to deduct, the Supreme Administrative Court (SAC) dealt with proving the link between the right to deduct and a specific output supply (2 Afs 232/2020-70).The SAC also touched on acquisitions of turnkey tangible fixed assets, departing from the standpoint of the General Financial Directorate (GFD).

Source KPMG

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