Case C-341/22,  Feudi di San Gregorio Aziende Agricole: Judgment of the Court (Third Chamber) of 7 March 2024 (request for a preliminary ruling from the Corte suprema di cassazione - Italy) – 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)