Court of Justice 27 November 2025, C-565/24 (P-GmbH & Co. KG v Finanzamt Q.)

OPINION OF ADVOCATE GENERAL SZPUNAR delivered on 27 November 2025 ( 1 ) Case C‑565/24 P-GmbH & Co. KG v Finanzamt Q (Request for a preliminary ruling from the Bundesfinanzhof (Federal Fiscal Court, Germany)) (Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 77/388/EEC – Article 17 – Right to deduct input tax due or paid – Article 26 – Special scheme for