24The Court has, furthermore, held that it is also in the light of their objective content that it is necessary to determine whether there is a direct and immediate link between the supply of goods or services utilised and a taxable output transaction or, exceptionally, a taxable input transaction (see, to that effect, Midland Bank, paragraph 32, and, by analogy, with regard to the evidence to be taken into account so as to establish the taxable person’s declared intention to allocate specific goods to a transaction subject to VAT, Case 268/83 Rompelman [1985] ECR 655, p. 24).
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