SAC on VAT deduction: Who can dispose of goods as their owner?

The Supreme Administrative Court has ruled on a case concerning the purchase and subsequent sale of goods that remained in the warehouse of a supplier who had been duly authorised to resell them. The merit of the dispute was whether the taxpayer had acquired the right to dispose of the goods as their owner for VAT purposes. The tax administration believed this was not the case, and denied the claimant’s right to deduct VAT. The SAC confirmed the approach of the tax administration.

Source KPMG – Danovky

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