- VAT on housing provided to staff was non-deductible as it was not primarily for surveillance purposes.
- VAT on private air transport was non-deductible due to lack of evidence of a permanent staff transport contract.
- Arguments connecting travel and advertising expenses to taxable activities did not override statutory VAT exclusions.
- A 40% penalty for noncompliance was upheld due to repeated, intentional claims of excluded expenses and VAT credits.
Source: news.bloombergtax.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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