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Judgment of the Court (Seventh Chamber) of 25 November 2021.#Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#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.
GENERALNI PRAVOBRANILEC
CASE LAW DIRECTORY CODE
NUMPUB
OPRAVILNA ŠTEVILKA (*)
C-334/20
SODNIK POROČEVALEC
OPAZOVALCI
STRANKE (*)
Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
CELEX ŠTEVILKA (*)
62020CJ0334_SUM
SUBJECT_PODROČJE
TIP PROCEDURE (*)
POVZETEK
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