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_22@2026-11-13

22In that regard, it is apparent from the case-law of the Court that, in the context of the direct-link test that is to be applied by the tax authorities and the national courts, it is for the tax authorities and the national courts to take into consideration 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. The existence of such a link must thus be assessed in the light of the objective content of the transaction in question (judgment of 25 November 2021, Amper Metal, C‑334/20, EU:C:2021:961, paragraph 34 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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