- Granting a loan is considered an occasional transaction for VAT purposes, as it does not use company assets for input tax.
- Loan repayment supervision services related only to VAT-exempt sales.
- The company cannot deduct input tax for services connected solely to VAT-exempt sales.
- This was decided in case I FSK 1504/22 by the Supreme Administrative Court.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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