Judgment_paragraph 89 · C SPRL v contreAdministrația Județeană a Finanțelor Publice (AJFP) Cluj and Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca (C-696/22)

89The Court has further specified that the existence of such a link between transactions must be assessed in the light of the objective content of those transactions. More specifically, it is for the tax authorities and the national courts to consider all the circumstances surrounding the transactions concerned and to take account only of the transactions that are objectively linked to the taxable person’s taxable activity. To that effect, the Court has held that account must be taken of the actual use of the goods and services purchased, as inputs, by the taxable person and of the exclusive reason for that purchase, since that reason must be regarded as a criterion for determining the objective content (see, to that effect, judgments of 17 October 2018, Ryanair, C‑249/17, EU:C:2018:834, paragraph 28, and of 8 September 2022, Finanzamt R (Deduction of VAT linked to a shareholder contribution), C‑98/21, EU:C:2022:645, paragraph 49 and the case-law cited).

C SPRL v contreAdministrația Județeană a Finanțelor Publice (AJFP) Cluj and Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca (C-696/22)

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