Supreme Court dismissed VAT refund denial, ruling general input tax rules apply unless specific exemptions exist.

The Supreme Court dismissed the Minister of Justice's extraordinary revision against the Chief Administrative Court's decision regarding a VAT dispute. The taxpayer reduced input tax on equipment used for free beer distribution, which the tax authority deemed an improper increase in input tax under specific VAT rules. The court held that the general input tax deduction rule applies broadly and cannot be restricted by analogy to create new exceptions not explicitly stated in the statute.