35Although the right to deduct VAT is subject to compliance with the substantive and formal conditions laid down by the VAT Directive, it is apparent from the request for a preliminary ruling that the referring court’s questions arise solely from the fact that the right of deduction was refused because it was not possible for the taxable person to correct its VAT return in that the request for correction related to a period that had already been the subject of a tax inspection which had concluded.
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