20It is also clear from the Court’s case-law that Article 203 of the VAT Directive seeks to eliminate the risk of loss of tax revenue which the right of deduction provided for in that directive might entail (judgments of 8 May 2019, EN.SA., C‑712/17, EU:C:2019:374, paragraph 32, and of 18 March 2021, P (Fuel cards), C‑48/20, EU:C:2021:215, paragraph 27).
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