The Supreme Administrative Court has ruled that a company can deduct input tax from invoices related to the reconstruction of railway and energy infrastructure, which is then transferred to other entities for free. This is because the expenses incurred are only for activities subject to VAT. Therefore, there is no need to correct input tax deductions if the company transfers the expenditure on bus stops to another entity for free, as the original purpose of the expenditure remains unchanged.
Source PwC
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