Request for a preliminary ruling from the Varhoven administrativen sad in the case Iberdrola Inmobiliaria Real Estate Investments.
Do Article 26(1)(b), Article 168(a) and Article 176 of Council Directive 2006/112/EC preclude a provision of national law such as Article 70(1)(2) of the Zakon za danak varhu dobavenata stoynost (Law on value added tax), which restricts the right to deduct input VAT in respect of the supply of services relating to construction or improvement of a property owned by a third party, which are used both by the recipient of the supply and by the third party, for the sole reason that the third party enjoys the result of those services free of charge, without taking into account the fact that the services are to be used in the context of the economic activity of the taxable recipient?