30Thus, expenses occasioned by the activity in question are directly linked to that activity and are accordingly necessary in order to carry out that activity (see, to that effect, judgments in Gerritse, C‑234/01, EU:C:2003:340, paragraphs 9 and 27, and Centro Equestre da Lezíria Grande, C‑345/04, EU:C:2007:96, paragraph 25).
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