Judgment_paragraph 43 · Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)

43It is necessary to recall, in that regard, that the deduction system established by the VAT Directive is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT seeks to ensure complete neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject, in principle, to VAT (see, inter alia, Case C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie [2009] ECR I-839, paragraph 27).