Court of Justice 20 May 2021, C-45/20 and C-46/20 (E v Finanzamt N and Z vFinanzamt G.)

OPINION OF ADVOCATE GENERAL TANCHEV delivered on 20 May 2021 ( 1 ) Joined Cases C‑45/20 and C‑46/20 E v Finanzamt N (C‑45/20) and Z v Finanzamt G (C‑46/20) (Request for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany)) (Request for a preliminary ruling – Value added tax – Deduction of input tax – Council Directive 2006/112/EC, as amended by Council Directive