Case C‑334/20

Amper Metal Kft

v

Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Request for a preliminary ruling from the Veszprémi Törvényszék)

Judgment of the Court (Seventh Chamber) of 25 November 2021

(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)

1. Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services for consideration – Classification – Required criteria – Need for a direct link between the service supplied and the consideration received

   (Council Directive 2006/112, Art. 2)

   (see paragraphs 26-28)

2. Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Origin and scope of the right to deduct – Goods and services used for the purposes of the taxable person’s taxable transactions – Need for a direct and immediate link between the input transaction and the taxable person’s activity – Advertising services – Right of deduction

   (Council Directive 2006/112, Art. 168(a))

   (see paragraphs 35, 40, operative part)

See the text of the decision.