In the maze of regulations: Parking at home and VAT recovery

Parking at home does not always mean a loss of full VAT recovery. The mere fact that a mobile employee parks his company passenger car near his house does not exclude the entitlement to full VAT recovery. What is important here is whether actions have been taken to prevent use of the car for his private purposes (mileage records, company car policy, GPS, etc.). For the full decision of the Supreme Administrative Court, see here.