Judgment_paragraph 38 · Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (C-533/16)

38The deduction system, and accordingly the refund system, is intended to relieve the operator entirely of the burden of the VAT due or paid in the course of all his economic activities. The common system of VAT therefore ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves, in principle, subject to VAT (see, to that effect, judgments of 15 September 2016, Senatex, C‑518/14, EU:C:2016:691, paragraph 27, and of 21 September 2017, SMS Group, C‑441/16, EU:C:2017:712, paragraph 40 and the case-law cited).