57That apportionment is specifically governed by the rules on proportionality of deduction contained in Articles 173 to 175 of Directive 2006/112. The calculation of a deductible proportion in order to determine the amount of deductible VAT is, in principle, reserved solely to goods and services used by a taxable person to carry out both economic transactions which give rise to a right to deduct and those which do not (see, inter alia, judgment of 14 December 2016, Mercedes Benz Italia, C‑378/15, EU:C:2016:950, paragraph 34).
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