Judgment of the Court (Seventh Chamber) of 25 November 2021

Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Request for a preliminary ruling from the Veszprémi Törvényszék

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2 – Transaction subject to VAT – Concept – Article 168(a), and Article 176 – Right to deduct input VAT – Refusal – Advertising services categorised as excessively expensive and not beneficial by the tax authority – Lack of turnover generated by the taxable person

Case C-334/20


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
14/01/2022 Amper Metal
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment
ECLI:EU:C:2021:961		 25/11/2021 Amper Metal
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2021:961		 25/11/2021 Amper Metal
Taxation
- Value added tax
  • Taxation
  • - Value added tax
Available in :
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
20/11/2020 Amper Metal
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Request for a preliminary ruling
23/07/2020 Amper Metal
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.02 Scope
          4.10.02.01.02.03 Taxable transactions
            4.10.02.01.02.03.03 Supply of services
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.01 Origin and scope of right of deduction


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 23/07/2020

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

25/11/2021


References

Publication in the Official Journal

Information not available

Name of the parties

Amper Metal

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Veszprémi Törvényszék - Hungary

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

Septième chambre (Cour)

Judge-Rapporteur

von Danwitz

Advocate General

Szpunar

Language(s) of the Case

  • Hungarian

Language(s) of the Opinion

    Information not available