The Fisku did not present sufficient arguments to call into question the link between the alcohol purchased by the company and the performance of transactions subject to VAT. Occasional expenses for the organization of customary holidays for employees show an indirect relationship with taxable activities, favoring the integration of the team – ruled the Provincial Administrative Court in Poznań. It also pointed out that it is for the tax authorities to prove the absence of that link if they want to deprive the trader of the right to deduct tax.
- Right to a reduction of VAT
- Fisku challenged the deduction of VAT on purchased alcohol
- Integration expenses are related to the company’s business
- Summary
Source: ksiegowosc.infor.pl
