28Article 17 of the Sixth Directive provides that taxable persons are entitled to deduct the VAT they have already paid, on goods purchased and services received as inputs, from the VAT which they are liable to pay. This right to deduct is, according to settled case-law, a fundamental principle of the common system of VAT established by the relevant Community legislation (see, in particular, Molenheide, cited above, paragraph 47).
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