25The deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, in particular, Gabalfrisa and Others, paragraph 44; Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 78; and Mahagében and Dávid, paragraph 39).
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