43In addition, in the judgment of 9 September 2004, Vermietungsgesellschaft Objekt Kirchberg (C‑269/03, EU:C:2004:512), the Court held that EU law, and in particular the principle of proportionality, does not preclude a Member State, which has exercised the power to allow its taxpayers a right of option for a special taxation scheme, from adopting legislation which makes full deduction of the input VAT paid conditional upon non-retroactive, prior approval of the tax authorities.
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