This essay examines the allocation of the right to deduct input value added tax (VAT) in projects involving the construction of residential buildings and garages. While there is no right to deduct input VAT for the construction of residential buildings, there is a right to deduct input VAT for the construction of parking spaces and garages. The central issue concerns how costs should be allocated in cases of comprehensive construction projects of both residential buildings and garages. The study systematically reviews all lower court case law to identify patterns in legal application. The analysis reveals inconsistencies in how input VAT allocation is applied. Furthermore, the essay discusses whether the current legal practice aligns with EU law. The application of the law is critically assessed, and it is suggested that the Supreme Administrative Court should review the issue to ensure greater consistency and legal clarity.