Judgment_paragraph 61 · Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj (C-183/14)

61It follows, in particular, that a taxable person for VAT purposes cannot be prevented from exercising his right of deduction on the ground that he was not identified as a taxable person for those purposes before using the goods purchased in the context of his taxed activity (see, to that effect, inter alia, judgment in Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 51).