28As regards the material conditions which must be met in order for the right to deduct to arise, it is apparent from the wording of Article 17(2)(a) of the Sixth Directive that, in order to be able to avail of that right, first, the interested party must be a taxable person within the meaning of that directive and, second, the goods or services relied on to give entitlement to that right must be used by the taxable person for the purposes of his own taxed output transactions, and that, as inputs, those goods or services must be supplied by another taxable person (see, to that effect, judgments in Centralan Property, C‑63/04, EU:C:2005:773, paragraph 52; Tóth, C‑324/11, EU:C:2012:549, paragraph 26, and Bonik, C‑285/11, EU:C:2012:774, paragraph 29; and order in Jagiełło, C‑33/13, EU:C:2014:184, paragraph 27).
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