46The right to deduct and, accordingly, to a refund is an integral part of the VAT scheme and in principle may not be limited. That right is exercisable immediately in respect of all taxes charged on input transactions (judgment of 18 November 2020, Commission v Germany (Refund of VAT – Invoices), C‑371/19, not published, EU:C:2020:936, paragraph 79 and the case-law cited).
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