This case deals with VAT treatment of disallowed deductions for intra-group services.
Following an audit, an adjustment of the taxable income was issued to “VAT Ltd.” by the tax authorities where intra-group services had been disallowed and VAT had been adjusted as a result.
“VAT Ltd.” disagreed with the adjustment and filed an appeal.
Judgement of the Tax Court
The Tax Court upheld the assessment of the tax authorities.gr-ded-ath-2074_2022