We successfully represented a client in a procedure before the Head of the Customs and Tax Office in a case regarding the right to deduct VAT. The authority initially challenged the right, alleging lack of due diligence in verifying a contractor who, in the authority’s opinion, had committed tax offences. The procedure in these cases is such that the same authority issues a decision at first instance, then considers an appeal against its own decision and issues a decision at second instance. The first decision was unfavorable. After our appeal, the authority issued a favorable decision in the second instance. On the one hand, we are pleased with the successful conclusion of the case for the client, but at the same time chapeau bas to the authority, which was able to thoroughly evaluate the case once again and change its previous position.