Case C-42/19: Judgment of the Court (First Chamber) of 12 November 2020 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Sonaecom SGPS SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4 — Concept of ‘taxable person’ — Mixed holding company — Article 17 — Right to deduct input VAT — Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies — Abandonment of proposed acquisition — Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments — Investments not made)