71As is apparent from the case-law referred to in paragraph 62 of this judgment, the deduction of input VAT must, as a rule, be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements. The case may be different if non-compliance with such formal requirements effectively prevents the production of conclusive evidence that the substantive requirements have been satisfied (see, by analogy, Case C-146/05 Collée [2007] ECR I-7861, paragraph 31).
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