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Document 62020CA0334

Case C-334/20: 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 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)

OJ C 51, 31.1.2022, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

31.1.2022   

EN

Official Journal of the European Union

C 51/11


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 Adó- és 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 Adó- és 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 a reference value defined by the national tax authorities or that those services have not given rise to an increase in the taxable person’s turnover.


(1)  OJ C 423, 7.12.2020.


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