Supreme Administrative Court: Taxable person who purchases goods/services exclusively for the use of his staff acts as a private person

According to the decision of the Supreme Administrative Court (SAC) a taxable person who purchases goods/services exclusively for the use of his staff acts as a private person. Both the acquisition and supply of goods and services to employees without consideration are thus out of scope of VAT with no right to deduct input VAT

Source: info.leitnerleitner.com

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