34Thus, as regards those substantive requirements or conditions, it follows, according to the settled case-law of the Court, from Article 168 of Directive 2006/112 that only a person who is a taxable person and who is acting as such at the time of the purchase of goods has a right to deduct in respect of those goods and may deduct the VAT due or paid in respect of those goods if he uses them for the purposes of his taxable transactions (see, to that effect, judgments of 11 July 1991, Lennartz, C‑97/90, EU:C:1991:315, paragraph 8, and of 22 October 2015, Sveda, C‑126/14, EU:C:2015:712, paragraph 18 and the case-law cited).
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