C-837/19Super Bock Bebidas SA v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Deduction of input tax – Sixth Directive 77/388/EEC – Article 17(6) – Directive 2006/112/EC – Articles 168 and 176 – Exclusion from the right to deduct – Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services – Standstill clause – Accession to the European Union.

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