- SAC decision on August 7, 2024 (case file I FSK 1622/20)
- Taxable persons in hotel industry can deduct input tax on catering and lodging services
- Decision aligns with Article 176 of Directive 112
- Hotel businesses can claim deductions if they meet previous conditions
Source: kpmg.com
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.
