43The right to deduct VAT can be exercised only in respect of taxes actually due and cannot be extended to overpaid input VAT (see, by analogy, judgment of 14 June 2017, Compass Contract Services, C‑38/16, EU:C:2017:454, paragraphs 35 and 36). It follows that the exercise of that right does not extend to VAT which is due exclusively because it features on an invoice (see, to that effect, judgments of 13 December 1989, Genius, C‑342/87, EU:C:1989:635, paragraph 19, and of 6 November 2003, Karageorgou and Others, C‑78/02 to C‑80/02, EU:C:2003:604, paragraph 51).
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