29Furthermore, the Court held that the purpose of the third subparagraph of Article 17(5) of the Sixth Directive is to allow Member States to take account of the specific characteristics of some activities of taxable persons in order to achieve greater accuracy in determining the extent of the right to deduct (see, to that effect, judgments in Royal Bank of Scotland, EU:C:2008:750, paragraph 24, and BLC Baumarkt, EU:C:2012:689, paragraphs 23 and 24).
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