36However, the possibility of exercising the right to deduct VAT without any temporal limit would be contrary to the principle of legal certainty, which requires the tax position of the taxable person, having regard to his rights and obligations vis-à-vis the tax authority, not to be open to challenge indefinitely (judgment of 21 March 2018, Volkswagen, C‑533/16, EU:C:2018:204, paragraph 46 and the case-law cited).
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