30The Court notes in that regard that, according to settled case-law, the right of taxable persons to deduct the VAT due or paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT established by EU law (see judgments of 8 January 2002 in Metropol and Stadler, C‑409/99, EU:C:2002:2, paragraph 42, and of 6 September 2012 in Tóth, C‑324/11, EU:C:2012:549, paragraph 23).
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