59In that regard, it should be borne in mind that, although the Court has recognised that the fundamental principle of VAT neutrality requires that the deduction or refund of input VAT be allowed even if the taxable person has failed to comply with some of the formal requirements, that is subject to the condition that the substantive requirements have otherwise been satisfied (see, to that effect, judgments of 27 September 2007, Collée, C‑146/05, EU:C:2007:549, paragraph 31; of 19 April 2018, Firma Hans Bühler, C‑580/16, EU:C:2018:261, paragraphs 50 and 51; and of 21 October 2021, Wilo Salmson France, C‑80/20, EU:C:2021:870, paragraph 76).
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