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

Case C‑341/22 Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate (Request for a preliminary ruling from the Corte suprema di cassazione) Judgment of the Court (Third Chamber) of 7 March 2024 (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