40As regards the fact that, in the case in the main proceedings, the taxable person supplied goods at a price which did not cover its full cost, it should be noted that the Court has held that the result of an economic transaction is irrelevant for the right to deduct provided that the activity itself is subject to VAT (see, to that effect, judgments of 20 January 2005 in Hotel Scandic Gåsabäck, C‑412/03, EU:C:2005:47, paragraph 22, and of 9 June 2011 in Campsa Estaciones de Servicio, C‑285/10, EU:C:2011:381, paragraph 25).
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