Court of Justice (Third Chamber) 7 March 2024, C-341/22 (Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.)

JUDGMENT OF THE COURT (Third Chamber) 7 March 2024 ( *1 ) (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT)