Right to Deduct Tax Credit

Art. 65.

(1)

The right to deduct the tax credit shall not occur, notwithstanding the compliance with the requirements listed in Art. 64 or Art. 68, where:

1. The goods or services are designated for representation events;
2. A motor cycle or a motor vehicle with up to  five seats, excluding the driver's s eat, has been acquired, except for the cases where the person uses it for his main objects;
3. The goods or services are designated for the maintenance, repair and operation of the motor cycles and motor vehicles specified in item 2;
4. The goods or services are used for effecting exempted supplies within the meaning of Art. 33;
5. The goods are seized in favour of the state or the building has been demolished as illegal.

(2)

The provisions of par. 1, item 2 shall not apply to light-weight vans which, within the meaning this Law, comprise motor vehicles designated for transportation of freight or motor vehicles with installed additional equipment for the purposes of the activities carried out by the registered person.

(3)

 ⁴⁶ The provisions of par. 1 shall not apply to the cases, where the goods or services are used only for supplies under Art. 92.