Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-475/23)

Judgment of 4 Oct 2024

law://eu/cjeu/2023/c-475-23/para_21@2026-11-14

21A taxable person also has a right to deduct even where there is no direct and immediate link between a particular input transaction and an output transaction or transactions giving rise to the right to deduct where the costs of the goods and services in question are part of that taxable person’s general costs and are, as such, components of the price of the goods or services which that taxable person supplies. Such costs do have a direct and immediate link with the taxable person’s economic activity as a whole (judgments of 14 September 2017, Iberdrola Inmobiliaria Real Estate Investments, C‑132/16, EU:C:2017:683, paragraph 29 and the case-law cited, and of 7 March 2024, Feudi di San Gregorio Aziende Agricole, C‑341/22, EU:C:2024:210, paragraph 30 and the case-law cited).

Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-475/23)

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