34As the Court has previously held, the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to entitlement to deduct is, in principle, necessary before a taxable person is entitled to deduct input VAT and in order to determine the extent of such entitlement (see Case C‑104/02 Becker [2013] ECR, paragraph 19 and the case-law cited).
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