24It should also be noted that, as the Court has consistently held, the right to deduct VAT provided for in Article 167 et seq. of the VAT Directive is a fundamental principle of the common system of VAT and in principle may not be limited. That right is exercisable immediately in respect of all the taxes charged on input transactions (order of 12 January 2017, MVM, C‑28/16, EU:C:2017:7, paragraph 26).
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