Tax authority dismissed VAT deduction claim for business income tax purposes due to lack of proper documentation.

The Supreme Administrative Court dismissed the taxpayer's appeal regarding a denied deduction for value-added tax on business expenses. The tax authority argued that the taxpayer failed to provide sufficient evidence linking the expenses to taxable business activities under the relevant tax law. The court upheld this decision, ruling that without clear proof of the business nature of the expenditures, the deduction cannot be granted.