39Moreover, it is settled case-law that the right to deduct can be exercised only in respect of taxes actually due, that is to say, the taxes corresponding to a transaction subject to VAT or paid in so far as they were due (Case C-342/87 Genius Holding [1989] ECR 4227, paragraph 13, and Case C-454/98 Schmeink & Cofreth and Strobel [2000] ECR I-6973, paragraph 53).
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