Judgment_paragraph 33 · Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18)

33According to settled case-law, the right of taxable persons to deduct VAT due or already paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT established by the relevant EU legislation. As the Court has consistently held, the right of deduction provided for in Article 167 et seq. of the VAT Directive is an integral part of the VAT scheme and in principle may not be limited (judgments of 6 December 2012, Bonik, C‑285/11, EU:C:2012:774, paragraphs 25 and 26; of 19 October 2017, Paper Consult, C‑101/16, EU:C:2017:775, paragraphs 35 and 36; and of 21 March 2018, Volkswagen, C‑533/16, EU:C:2018:204, paragraphs 37 and 39).