42Finally, it must be recalled that, in no case, may the taxable amount referred to in Article 11A(1)(b) of the Sixth Directive include an element of value on which the taxable person has already paid VAT without subsequently being able to deduct it. It is for the national court to carry out the necessary verifications in that regard (judgments in Gemeente Vlaarrdingen, C‑299/11, EU:C:2012:698, paragraphs 31 to 33, and Gemeente ’s Hertogenbosch, C‑92/13, EU:C:2014;2188, paragraph 35).
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