Case C-528/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 17(2)(a) — Deduction of input tax — Origin and scope of the right to deduct — Extension of a road belonging to a municipality — Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the taxable person — Supply made free of charge — Supply to be treated as a supply made for consideration — Article 5(6))