60Identification for VAT purposes, provided for in Article 214 of Directive 2006/112, and the obligation of the taxable person to state when his activity as a taxable person commences, changes or ceases, provided for in Article 213 of that directive, are only formal requirements for the purposes of control, and they cannot undermine, inter alia, the right to deduct VAT in the case where the substantive conditions which give rise to that right are satisfied (see, to that effect, judgments in Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 50; in Tóth, C‑324/11, EU:C:2012:549, paragraph 32; and in Ablessio, C‑527/11, EU:C:2013:168, paragraph 32).
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