41Thus, the right of deduction is generally exercised during the same period as that during which it has arisen, that is to say, having regard to Article 167 of the VAT Directive, at the time when the tax becomes chargeable (see, to that effect, judgment of 26 April 2018, Zabrus Siret, C‑81/17, EU:C:2018:283, paragraph 36).
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