48The rules governing deduction are meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that those activities are themselves subject in principle to VAT (see, inter alia, Case C-408/98 Abbey National [2001] ECR I-1361, paragraph 24, and Case C-25/03 HE [2005] ECR I-3123, paragraph 70).
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