Recently, we have seen an increasing interest of the tax authorities in the abuse of law. The Municipal Court in Prague (Ref. No. 3 Af 20/2021-43) recently examined one such case of abuse of law in connection with the application of the right to deduct value-added tax. The judgment concerns the distinction between accommodation services and rental of immovable property with implications for the application of VAT deduction. What position did the court take on the issue?
Source: dreport.cz
