Judgment_paragraph 27 · PPUH Stehcemp sp. j Florian Stefanek, Janina Stefanek, Jaroslaw Stefanek v Dyrektor Izby Skarbowej w Łodzi (C-277/14)

27The deduction system is intended to relieve the trader entirely of the burden of the VAT due or paid in the course of all his economic activities. The common system of VAT therefore ensures that all economic activities, whatever their purpose or results, provided that they are, in principle, themselves subject to VAT, are taxed in a neutral way (see judgments in Dankowski, C‑438/09, EU:C:2010:818, paragraph 24; Tóth, C‑324/11, EU:C:2012:549, paragraph 25; and orders in Forvards V, C‑563/11, EU:C:2013:125, paragraph 27, and Jagiełło, C‑33/13, EU:C:2014:184, paragraph 25).