26It is apparent from the documents before the Court that CELG, which is established in Portugal, received income in Germany from its artistic activities. CELG incurred a number of operating expenses in connection with its presentations, some of which were incurred beforehand in the organisation and planning of those presentations, and others in the course of giving those presentations, in respect of which it seeks a deduction in Germany. It is for the referring court, before which the dispute has been brought and which must assume responsibility for the subsequent judicial decision, to determine in the main proceedings which of the operating expenses claimed by CELG are directly connected to the provision of services which gave rise to taxation in that State and are therefore inextricably linked to those services.
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