35Thus, the Court has already held that the right to deduct can be exercised only in respect of taxes actually due and cannot be extended to VAT invoiced though not due and paid to the tax authorities (see, to that effect, judgment of 15 March 2007, Reemtsma Cigarettenfabriken, C‑35/05, EU:C:2007:167, paragraphs 23 and 27, and of 26 April 2017, Farkas, C‑564/15, EU:C:2017:302, paragraph 47).
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