- Recent judgment concerning abuse of law in determining the place of supply for VAT purposes
- Case involved a Czech company refurbishing a Jaguar vehicle owned by an individual, which was then sold to an Austrian company
- Czech company charged for renovation without VAT and then sold the car back to the Czech Republic
- Tax administrator described this as an artificially constructed chain of resales
- Czech company argued it had no knowledge of the fraudulent conduct and would not have received any tax advantage
- Supreme Administrative Court ruled that abuse of law does not have to be aimed at benefiting the person involved, but can benefit other entities.
Source: pkfapogeo.cz
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.
