Czech SAC Rules on Input VAT Deduction for Fictitious Sales: Proof of Receipt Required

Czech Supreme Administrative Court ruled that for fictitious sales, no right to input VAT exists if recipient cannot prove receipt and use
VAT must still be declared and paid if listed on the invoice

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.