40It is true that the relationship between, on the one hand, the existence and the regularity of an invoice and, on the other, the right to deduct VAT is not automatic, in the sense that, first, that right is, in principle, linked to the actual performance of the supply of goods or services in question and, second, the exercise of the right to deduct does not extend to a tax which is due solely because it is mentioned on an invoice (see, to that effect, order of 4 July 2013, Menidzherski biznes reshenia, C‑572/11, not published, EU:C:2013:456, paragraphs 19 and 20).
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