23It should be borne in mind that, according to settled case‑law, the right of taxable persons to deduct VAT due or already paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT established by the relevant European Union legislation (see Case C‑285/11 Bonik [2012] ECR, paragraph 25 and the case-law cited).
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