26However, under Article 168(a) of the VAT Directive, in order to have a right of deduction, it is necessary, first, that the person concerned be a taxable person, within the meaning of that directive, and, second, that the goods or services relied on to confer entitlement to that right be used by the taxable person for the purposes of his own taxed output transactions, and that, as inputs, those goods or services be supplied by another taxable person (judgment of 19 October 2017, Paper Consult, C‑101/16, EU:C:2017:775, paragraph 39).
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