28Secondly, it is also apparent from the case-law that derogations from the right to deduct VAT are permitted only in the cases expressly provided for by the provisions of the directives governing that tax (see, to that effect, judgments of 19 September 2000, Ampafrance and Sanofi, C‑177/99 and C‑181/99, EU:C:2000:470, paragraph 34, and of 8 January 2002, Metropol and Stadler, C‑409/99, EU:C:2002:2, paragraphs 42, 44 and 58) and are to be interpreted strictly (judgment of 22 December 2008, Magoora, C‑414/07, EU:C:2008:766, paragraph 28).
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