34As regards the material conditions to be met for a right to deduct to arise, the Court has held that it is apparent from Article 168(a) of the VAT Directive that the goods and services relied on to give entitlement to that right must be used by the taxable person for the purposes of his own taxed transactions, and that, as inputs, those goods or services must be supplied by another taxable person (judgment of 6 September 2012 in Tóth, C‑324/11, EU:C:2012:549, paragraph 26).
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