40In that case, first of all, it must further be assessed, in accordance with the case-law, whether the exclusion from the right to deduct in question concerns a category of expenditure that has been adequately defined, or, in other words, whether the national legislation at issue adequately defines the nature or the purpose of the goods and services in respect of which the right to deduct VAT is excluded in order to ensure that that option granted to the Member States is not used to authorise general exclusions from that system (see, to that effect, judgment of 15 April 2010, X Holding and Oracle Nederland, C‑538/08 and C‑33/09, EU:C:2010:192, paragraphs 44 and 45 and the case-law cited).
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