40For the purposes of determining the scope of the taxable person’s right to deduct, it is for the referring court to determine the extent to which the services concerned were actually supplied in order to allow the taxable person to carry out his taxable transactions (see, to that effect, judgment of 14 September 2017, Iberdrola Inmobiliaria Real Estate Investments, C‑132/16, EU:C:2017:683, paragraph 34). It is only to that extent that the input VAT paid will be regarded as chargeable on the services supplied to the taxable person, as required by Article 17(2)(a) of the Sixth Directive.
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