38According to the case‑law of the Court, the rules relating to the adjustment of deductions are an essential element of the system established by Directive 2006/112 in that they seek to ensure the accuracy of deductions and, consequently, the neutrality of the tax burden (see Case C-184/04 Uudenkaupungin kaupunki [2006] ECR I-3039, paragraph 26). By those rules, the directive aims to establish a close and direct relationship between the right to deduct input VAT and the use of the goods or services concerned for taxed output transactions (see Centralan Property, paragraph 57, and TETS Haskovo, paragraph 31).
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