35Furthermore, the aim of the system of adjustment is analogous to that of the levying of VAT on the private use of immovable property. It is a matter, firstly, of avoiding giving an unjustified economic advantage to a taxable person by comparison with a final consumer, by obliging the taxable person to pay amounts equivalent to the deductions to which he was not entitled (see, to that effect, Joined Cases C-487/01 and C-7/02 Gemeente Leusden and Holin Groep [2004] ECR I-5337, paragraph 90, and Uudenkaupungin kaupunki, paragraph 30).
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