38Thirdly, it is apparent from paragraph 63 of the judgment in Ecotrade (EU:C:2008:267) and from the Court’s subsequent case-law (see, inter alia, judgments in Uszodaépítő, C‑392/09, EU:C:2010:569, paragraph 39; Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 42; EMS-Bulgaria Transport, C‑284/11, EU:C:2012:458, paragraph 62; and Fatorie, EU:C:2014:50, paragraph 35) that, in the context of the reverse charge procedure, the fundamental principle of fiscal neutrality requires deduction of input tax to be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements.
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