32Moreover, the Court has held that any failure by the service provider to meet the requirement to state when taxable activity commences cannot call in question the right of deduction to which the recipient of services supplied is entitled in respect of the VAT paid for those services. Accordingly, that recipient has a right to deduct even if the service provider is a taxable person who is not registered for VAT, where the invoices relating to the services supplied contain all the information required by Article 226 of Directive 2006/112, in particular the information needed to identify the person who drew up those invoices and to ascertain the nature of the services provided (see Case C-438/09 Dankowski [2010] ECR I-14009, paragraphs 33, 36 and 38).
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