20It is however also accepted that a taxable person has a right to deduct even where there is no direct and immediate link between a particular input transaction and one or more output transactions giving rise to the right to deduct, where the costs of the services in question are part of his general costs and are, as such, components of the price of the goods or services which he supplies. Such costs do, in effect, have a direct and immediate link with the taxable person’s economic activity as a whole (see, to that effect, inter alia, Midland Bank, paragraph 31, and Case C-465/03 Kretztechnik [2005] ECR I-4357, paragraph 36).
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