In an interesting Hungarian case (C-334/20 Amper Metal), albeit with a widely predictable outcome, the ECJ was called to decide on the deduction of input VAT in cases where the value of the service provided is ostensibly disproportionate to the benefit which the service generates for the recipient in matters of sales revenue or increase in sales revenue. The ECJ held that, in general, such circumstances have no effect on the right to deduct input tax.
Source: PwC DE
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