Court of Justice of the European Union · Judgment

C-334/20Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided: 2021-11-25
ECLI: ECLI:EU:C:2021:961
CELEX: 62020CJ0334
Finality: Final, the decision cannot be appealed

The court's own keywords

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.

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Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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