Reduction of the right to deduct by a pro-rata coefficient

In its decision 4 Afs 130/2021-59 in the case of Český rozhlas, the Supreme Administrative Court (SAC) found it possible for the tax administrator to proceed from a publicly available report on the economic results of the taxable entity for the period in question in a situation where the taxable entity fails to provide the necessary data for determining the ratio between economic and non-economic activities.

Source: Deloitte CZ

---

---