Judgment_paragraph 69 · 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)

69It is clear from Article 168(a) of the VAT Directive and the case-law cited in paragraph 43 et seq. of this judgment that the question of whether there is a right to deduct presupposes that a taxable person acting as such acquires goods or services and uses them for the purposes of his economic activity.