Judgment_paragraph 38 · Sonaecom SGPS SA v Autoridade Tributária e Aduaneira (C-42/19)

38The deduction system is intended to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his or her economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (judgment of 17 October 2018, Ryanair, C‑249/17, EU:C:2018:834, paragraph 23).