45In that regard, first, in so far as such legislation appears to make the very origin of the right of deduction subject to the conditions of obtaining an invoice and of submitting a tax declaration, it should be noted that, having regard to paragraphs 34 and 36 of the present judgment, the origin of the right of deduction may be made subject only to the substantive conditions laid down in the VAT Directive, which, in respect of an intra-Community acquisition, are listed in Article 168(c) of that directive. By contrast, it is not necessarily dependent on obtaining an invoice, submitting a tax declaration and calculating the VAT due on such an acquisition within a specific period.
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