58Furthermore, the Court has already held that the fundamental principle of VAT neutrality requires that deduction of input VAT be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements (see, to that effect, judgments in Ecotrade, C‑95/07 and C‑96/07, EU:C:2008:267 paragraph 63; in Uszodaépítő, C‑392/09, EU:C:2010:569, paragraph 39; in Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraphs 42 and 43; and in Idexx Laboratories Italia, C‑590/13, EU:C:2014:2429, paragraph 38).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.