47As the Court has held in this respect, where the taxable person has been unable to use the goods or services which gave rise to a deduction in the context of taxable transactions by reason of circumstances beyond his control, the right of deduction is retained since, in such a case, there is no risk of fraud or abuse capable of justifying subsequent repayment of the sums deducted (Case C-396/98 Schloßstrasse [2000] ECR I-4279, paragraph 42).
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