Judgment of the Court (Eighth Chamber) of 16 September 2020
Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs – Determination of the existence of a direct and immediate link with the economic activity of the taxable person – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6)
Case C-528/19
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Judgment
ECLI:EU:C:2020:712 |
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