73In that regard, it is clear from Article 19(1) of the Sixth Directive that the deductible proportion is the product of a fraction whose numerator is the total amount, exclusive of VAT, of turnover attributable to transactions in respect of which VAT is deductible and whose denominator is the total amount, exclusive of VAT, of the turnover attributable to transactions included in the numerator and to transactions in respect of which VAT is not deductible, such as those exempted under Article 13B(d). As follows from paragraph 54 of this judgment, transactions which are outside the scope of the Sixth Directive must be excluded from the calculation of that proportion.
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