Judgment_paragraph 40 · UAB 'Vittamed technologijos' v Valstybinė mokesčių inspekcija (C-293/21)

40As the Court has repeatedly held, the right to deduct provided for in Article 167 et seq. of the VAT Directive is an integral part of the VAT scheme and may not, in principle, be limited. In particular, the right to deduct is exercisable immediately in respect of all the taxes charged on input transactions (judgment of 12 April 2018, Biosafe – Indústria de Reciclagens, C‑8/17, EU:C:2018:249, paragraph 29 and the case-law cited).