21Reemtsma takes the view that the fact that the right to reimbursement is restricted to deductible VAT only does not mean that the tax which was unduly invoiced and paid to the tax authorities is not reimbursable. Article 21(1)(c) of the Sixth Directive, as interpreted by the Court in its judgment of 17 September 1977 in Case C-141/96 Langhorst [1997] ECR I-5073, precludes any principle that the right to deduct may be exercised only in respect of taxes actually due. Reemtsma submits that the right to deduct that tax is one of the main instruments ensuring the protection of the principle of neutrality of VAT and, therefore, such a right cannot be restricted.
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