17The deduction system is intended 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 consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, inter alia, judgment in Eon Aset Menidjmunt, C‑118/11, EU:C:2012:97, paragraph 43 and the case-law cited).
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