Judgment_paragraph 43 · Odvolací finanční ředitelství v Pavlína Baštová (C-432/15)

43In this connection, the existence of a direct and immediate link between a particular input transaction and one or more output transactions giving rise to the right to deduct is, in principle, necessary before the taxable person is entitled to deduct input VAT and in order to determine the extent of such entitlement (see judgments of 8 June 2000, Midland Bank, C‑98/98, EU:C:2000:300, paragraph 24, and of 21 February 2013, Becker, C‑104/12, EU:C:2013:99, paragraph 19). The right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them is part of the cost components of the taxable output transactions giving rise to the right to deduct (judgments of 8 June 2000, Midland Bank, C‑98/98, EU:C:2000:300, paragraph 30, and of 21 February 2013, Becker, C‑104/12, EU:C:2013:99, paragraph 19).