If it’s your right to deduct input VAT, then it’s your burden to prove it

In a classic case involving a taxable person making both taxable and exempted supplies, the Supreme Administrative Court (SAC) of the Czech Republic answered THE BIG Q:

On whom does the burden of proof lie to prove the nexus between the right to deduct input VAT and a specific output supply, is it the Taxpayer or the Tax Authorities?

Case Name: Regional Hospital Kolín (2 Afs 232/2020-70)

Source Rick Gonsalves

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