Court of Justice 6 June 2024, C-243/23 (Belgische Staat/Federale Overheidsdienst Financiën v L BV.)

OPINION OF ADVOCATE GENERAL COLLINS delivered on 6 June 2024 ( 1 ) Case C‑243/23 [Drebers] ( i ) Belgische Staat / Federale Overheidsdienst Financiën v L BV (Request for a preliminary ruling from the Hof van Beroep te Gent (Court of Appeal, Ghent, Belgium)) (Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax paid –