32In fact, whereas, through the mechanism of the deduction of tax laid down by Articles 17 to 20 of the Sixth Directive, VAT taxes only the final consumer and is completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved (Case C-317/94 Elida Gibbs [1996] ECR I-5339, paragraphs 19, 22 and 23, and Case C-427/98 Commission v Germany [2002] ECR I-8315, paragraph 29), that is not the case with IRAP.
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