Case C-372/20: Judgment of the Court (Eighth Chamber) of 25 November 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — QY v Finanzamt Österreich, formerly Finanzamt W...

Judgment of the Court (Seventh Chamber) of 25 November 2021 (request for a preliminary ruling from the Veszprémi Törvényszék — Hungary) — Amper Metal Kft v Nemzeti Adóés Vámhivatal Fellebbviteli Igazgatósága (Case C-334/20) (1) (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) (2022/C 51/13) Language of the case: Hungarian Referring court Veszprémi Törvényszék Parties to the main proceedings Applicant: Amper Metal Kft Defendant: Nemzeti Adóés Vámhivatal Fellebbviteli Igazgatósága Operative part of the judgment Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a taxable person may deduct input value added tax (VAT) paid for advertising services where such a supply of services constitutes a transaction subject to VAT within the meaning of Article 2 of Directive 2006/112, and has a direct and immediate link with one or more taxable output transactions or with the taxable person’s economic activity as a whole, by way of overheads, without it being necessary to take into account the fact that the price charged for such services is excessive in relation to...