28It follows that whether there is a right to deduct is determined by the nature of the output transactions to which the input transactions are assigned. Thus, there is a right to deduct when the input transaction subject to VAT has a direct and immediate link with one or more output transactions giving rise to the right to deduct. If that is not the case, it is necessary to examine whether the costs incurred in order to acquire the input goods or services are part of the general costs linked to the taxable person’s overall economic activity. In either case, whether there is a direct and immediate link will depend on whether the cost of the input services is incorporated either in the cost of particular output transactions or in the cost of goods or services supplied by the taxable person as part of his economic activities (judgment of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 60).
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