Judgment of the Court (Third Chamber) of 7 March 2024.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#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 neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.