33Furthermore, it is clear from the wording of Article 168 of the VAT Directive that, for an interested party to be entitled to the right to deduct, first, it must be a ‘taxable person’ within the meaning of that directive and, secondly, the goods and services in question must be used for the purposes of its taxed transactions (judgment of 15 December 2005, Centralan Property, C‑63/04, EU:C:2005:773, paragraph 52).
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