32The deduction system thus established is meant to relieve the taxable person entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject to VAT (judgments in Tóth, EU:C:2012:549, paragraph 25 and the case-law cited, and Fatorie, C‑424/12, EU:C:2014:50, paragraph 31 and the case-law cited).
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