Judgment_paragraph 24 · "Varna Holideis" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-364/17)

24According to Article 167 and the first paragraph of Article 179 of Directive 2006/112, the right to deduct VAT must, in principle, be exercised during the same period as that during which it has arisen, namely once the tax becomes due (judgment of 21 March 2018, Volkswagen, C‑533/16, EU:C:2018:204, paragraph 44).