Case C‑341/22

Feudi di San Gregorio Aziende Agricole SpA

v

Agenzia delle Entrate

(Request for a preliminary ruling from the Corte suprema di cassazione)

Judgment of the Court (Third Chamber) of 7 March 2024

(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT)

1. Harmonisation of fiscal legislation – Common system of value added tax – Taxable persons – Concept – Person actually carrying out an economic activity – Included – Condition – Carrying out of transactions subject to VAT of an economic value not reaching the threshold set by the national legislation – Irrelevant

   (Council Directive 2006/112, Art. 9(1))

   (see paragraphs 23, 25, operative part 1)

2. Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Origin and scope of the right to deduct – Principles of fiscal neutrality and proportionality – Refusal of the right of deduction on account of the insufficient value of transactions subject to output VAT carried out by the taxable person – Not permissible

   (Council Directive 2006/112, Art. 167)

   (see paragraphs 31, 32, 39, 43, operative part 2)

See the text of the decision.