Case C-98/21: Judgment of the Court (Seventh Chamber) of 8 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt R v W-GmbH (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1), Article 9(1), Article 167 and Article 168(a) — Deduction of input tax — Definition of ‘taxable person’ — Holding company — Expenditure linked to a shareholder contribution in kind to its subsidiaries — No contribution of expenditure to the general costs — Subsidiaries’ activities largely tax-exempt)