Commentary on ECJ C-334/20 (Amper Metal) – Advertising expenses and VAT deduction

Conclusion:

A taxable person can deduct input VAT paid for advertising
when it constitutes a provision of services subject to VAT and
has a direct and immediate link with one or more taxable operations or with the taxable person’s economic activity as a whole,
as long as that with its overheads, without taking into account the fact that the price charged for such services would be excessive compared to a reference value defined by the national tax administration or
that these services would not have led to an increase in turnover of said taxpayer.