41In that regard, it must be borne in mind that the Court has repeatedly held that the principle of fiscal neutrality manifests itself through the deduction system which is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT therefore ensures that all economic activities, whatever their purpose or results, provided that they are themselves subject to VAT, are taxed in a wholly neutral way (see, inter alia, Case 268/83 Rompelman [1985] ECR 655, paragraph 19, and Case C-32/03 Fini H [2005] ECR I-1599, paragraph 25 and the case-law cited).
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