Supreme Administrative Court dismissed VAT deduction claim where taxpayer failed to meet strict documentation requirements for input tax recovery.

The Supreme Administrative Court dismissed the taxpayer's claim for a VAT refund based on input tax deductions. The taxpayer argued that the deduction should be granted despite minor discrepancies in the supporting invoices, while the tax authority contended that the documentation did not strictly comply with the law. The court ruled that the taxpayer failed to provide sufficient evidence proving the economic connection and proper invoicing, thereby rejecting the deduction request.