Judgment_paragraph 31 · SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor (C-424/12)

31The rules governing deduction are meant to relieve the taxable person entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that those activities are themselves subject in principle to VAT (see Case C-408/98 Abbey National [2001] ECR I-1361, paragraph 24, and Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling [2006] ECR I-6161, paragraph 48).