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
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published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2021:961 |
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