- The case involved a taxpayer using equipment and materials for testing in their production processes, receiving them for free from external entities.
- The tax authority argued that the taxpayer should settle VAT for the tests as a free provision of services not related to their business activity.
- The Supreme Administrative Court agreed that the testing activity is a free provision of services but disagreed that it was unrelated to the taxpayer’s business activity, considering the use of the taxpayer’s infrastructure and its relevance in selecting suitable goods for production.
Source Deloitte
