Supreme Court allows VAT appeal, ruling export to free zone equals export and rejecting customs prices for turnover calculation.

The Supreme Court partially overturned the Administrative Court's decision, which had dismissed the taxpayer's appeal regarding a VAT liability. The court found that exporting goods to a free zone for resale to travelers is legally equivalent to exporting goods abroad for customs duty purposes. Furthermore, the court rejected the tax authority's reliance on official maximum prices to calculate turnover, holding that actual transaction prices must be used instead.