34Since the Court has held that the fixed establishment, within the meaning of the Sixth Directive, situated in a Member State and the principal establishment situated in another Member State constitute a single taxable person subject to VAT (Commission v Italy, paragraph 38), it follows that a taxpayer is subject, in addition to the system which applies in the State of its principal establishment, to as many national systems of deduction as there are Member States in which it has fixed establishments.
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