23First of all, it should be recalled that, in paragraph 13 of Genius Holding, the Court found that the right to deduct may be exercised only in respect of taxes actually due, that is to say, the taxes corresponding to a transaction subject to VAT or paid in so far as they were due. It thus found that that right to deduct does not apply to VAT which is due, under Article 21(1)(c) of the Sixth Directive, solely because it is mentioned on the invoice (see, inter alia, Genius Holding, paragraph 19). In that regard, the Court subsequently upheld that case-law in Case C-454/98 Schmeink & Cofreth and Strobel [2000] ECR I-6973, paragraph 53 and Joined Cases C-78/02 to C-80/02 Karageorgou and Others [2003] ECR I-13295, paragraph 50).
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