34According to the case-law of the Court of Justice, the rules laid down by that directive in respect of adjustment of deductions are intended to enhance the precision of deductions so as to ensure the neutrality of VAT, with the result that transactions effected at an earlier stage continue to give rise to the right to deduct only to the extent that they are used to make supplies themselves subject to VAT. By those rules, that directive thus aims to establish a close and direct relationship between the right to deduct input VAT and the use of the goods and services concerned for taxable output transactions (see Case C-63/04 Centralan Property [2005] ECR I-11087, paragraph 57; TETS Haskovo, paragraph 31, and Gran Via Moineşti, paragraph 38).
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