18First, in accordance with the provisions of the Sixth Directive, as interpreted by the Court, a trader may deduct input VAT, in so far as he purchases services for his business or in so far as they are used or will be used for the purposes of his taxed transactions (see, inter alia, Case C-137/02 Faxworld [2004] ECR I-5547, paragraph 24; Case C-63/04 Centralan Property [2005] ECR I-11087, paragraph 52; Case C‑257/11 Gran Via Moineşti [2012] ECR, paragraph 23; and Case C‑285/11 Bonik [2012] ECR, paragraph 29).
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