54It is appropriate to point out in that regard that it follows from the Court's case-law that, in order not to compromise the objective of neutrality which the common system of VAT guarantees, transactions outside the scope of the Sixth Directive which do not therefore give rise to a right to deduct must be excluded from the calculation of the deductible proportion referred to in Articles 17 and 19 of the Sixth Directive (see to that effect, among others, Sofitam, cited above, paragraphs 13 et 14, and Case C-16/00 Cibo Participations [2001] ECR I-6663, paragraph 44).
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