22According to the French Government, under the Court's case-law only the amount of VAT borne directly by the various cost components of a taxable transaction may be deducted, and in order to give rise to the right to deduct, expenses incurred by a taxable person must have a direct and immediate link with a transaction in respect of which VAT is applicable or a similar transaction (see, in particular, Case 15/81 Schul [1982] ECR 1409, paragraph 10, and Case C-16/00 Cibo Participations [2001] ECR I-6663, paragraphs 31 to 33).
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