ECJ C-334/20: VAT on expensive advertising services as input tax deductible

The EU Court of Justice has ruled that Amper Metal can deduct input tax on advertising services if this service constitutes a transaction subject to VAT. The service must then be directly and immediately related to one or more taxable transactions performed at a later stage.

Source Taxlive.nl

See also ECJ C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction