- VAT cannot be deducted on goods purchased for employees’ accommodation
- Tax authority denied VAT refund for providing housing and furniture to employees
- Taxpayer appealed to court, claiming deductions were legitimate
- Court ruled that tax deductions were not valid as housing provision is VAT exempt
- Legislation does not contain conditions for VAT exemption on housing provision
- Taxpayer’s claim for deductions related to housing construction was deemed invalid
- Tags: taxes, VAT, real estate, construction, legal practice, financial control.
Source: garant.ru
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.
