- The Supreme Administrative Court ruled that full VAT deduction is allowed for business vehicles whose design excludes private use.
- This right cannot be made conditional on a vehicle registration endorsement or an additional technical inspection certificate.
- Requiring such formalities would violate the principles of VAT neutrality and proportionality.
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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