44The right to deduct forms an integral part of the VAT mechanism and in principle cannot be limited (see, inter alia, Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 43; Ecotrade, paragraph 39; and Case C-118/11 Eon Aset Menidjmunt [2012] ECR, paragraph 68 and the case-law cited).
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