Judgment_paragraph 54 · Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP (C-21/20)

54However, to the extent that input VAT relating to expenditure incurred by a taxpayer is connected with activities which, in view of their non-economic nature, do not fall within the scope of the VAT Directive, it cannot give rise to a right to deduct (see, to that effect, judgment of 13 March 2008, Securenta, C‑437/06, EU:C:2008:166, paragraph 30). Such activities must be excluded from the calculation of the deductible proportion referred to in Articles 173 to 175 of the VAT Directive (see, to that effect, judgment of 29 April 2004, EDM, C‑77/01, EU:C:2004:243, paragraph 54 and the case-law cited).