43The deduction rules thus established are intended to free the taxable person completely of the burden of the VAT accruing or paid in all its economic activities. The common system of VAT therefore ensures that all economic activities, whatever their purpose or results, provided that they are, in principle, themselves subject to VAT, are taxed in a neutral way (see judgments of 22 February 2001, Abbey National, C‑408/98, EU:C:2001:110, paragraph 24; of 6 February 2014, Fatorie, C‑424/12, EU:C:2014:50, paragraph 31; and of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 29).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.