31In that regard, it is apparent from the case-law of the Court that the right of deduction provided for in Article 167 et seq. of the VAT Directive is an integral part of the VAT scheme and in principle may not be limited. In particular, the right of deduction is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see judgments of 21 March 2000 in Gabalfrisa and Others, C‑110/98 to C‑147/98, EU:C:2000:145, paragraph 43; of 26 May 2005 in Kretztechnik, C‑465/03, EU:C:2005:320, paragraph 33; of 22 December 2010 in Dankowski, C‑438/09, EU:C:2010:818, paragraph 22, and of 6 December 2012 in Bonik, C‑285/11, EU:C:2012:774, paragraph 26).
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