46Furthermore, it is clear from the case-law of the Court that business expenses directly related to the income received in the Member State in which the activity is pursued must be understood as expenses occasioned by the activity in question, and therefore necessary for pursuing that activity (see, to that effect, judgment of 24 February 2015 in Grünewald, C‑559/13, EU:C:2015:109, paragraph 30 and the case-law cited).
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