24It is however also accepted that a taxable person has a right to deduct even where there is no direct and immediate link between a particular input transaction and an output transaction or transactions giving rise to the right to deduct, where the costs of the services in question are part of his general costs and are, as such, components of the price of the goods or services which he supplies. Such costs do have a direct and immediate link with the taxable persons economic activity as a whole (see, inter alia, Midland Bank, paragraphs 23 and 31, and Kretztechnik, paragraph 36).
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