No Right to Deduct VAT in the Case of Free Travel for Employees, their Families and Non-Employees

The Supreme Administrative Court [hereinafter: the Supreme Administrative Court] in its judgment of 6 April 2023, ref. akt I FSK 239/20, ruled in a case relating to the interpretation of Article 8(2)(2) of the Law on VAT.

• Facts
• NSA on the side of the tax authority
• Importance in VAT

Source: MDDP