33In accordance with the Court’s case-law, expenses occasioned by the activity which generated taxable income are directly linked to that activity and are accordingly necessary in order to carry it out (see, to that effect, judgments of 12 June 2003, Gerritse, C‑234/01, EU:C:2003:340, paragraphs 9 and 27; of 15 February 2007, Centro Equestre da Lezíria Grande, C‑345/04, EU:C:2007:96, paragraph 25; and of 24 February 2015, Grünewald, C‑559/13, EU:C:2015:109, paragraph 30).
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