28In order to answer that question, it should be recalled that, according to the settled case-law of the Court, the right of taxable persons to deduct the VAT due or already paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT established by EU legislation (see, inter alia, judgment of 21 March 2018, Volkswagen, C‑533/16, EU:C:2018:204, paragraph 37).
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