43Those arguments cannot be accepted. Even assuming that the amount of an annuity, such as that paid by Mr Schröder, is determined on the basis of the ability of the debtor to pay and the recipient’s personal needs, the fact remains that the existence of a direct link within the meaning of the case-law cited in paragraph 40 of the present judgment results, not from a correlation, of whatever kind, between the amount of the expenditure in question and that of the taxable income, but from the fact that that expenditure is inextricably linked to the activity which gives rise to that income (see, in that regard, Centro Equestre da Lezíria Grande, paragraph 25).
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