Judgment_paragraph 24 · Abbey National plc v Commissioners of Customs & Excise (C-408/98)

24It should be noted, to begin with, that the deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures complete neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, to that effect, Case 268/83 Rompelman v Minister van Financiën [1985] ECR 655, paragraph 19; Case C-37/95 Belgian State v Ghent Coal Terminal [1998] ECR I-1, paragraph 15; Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others v Agencia Estatal de Administración Tributaria [2000] ECR I-1577, paragraph 44; and Case C-98/98 Customs and Excise v Midland Bank [2000] ECR I-4177, paragraph 19).

Abbey National plc v Commissioners of Customs & Excise (C-408/98)

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