18As a preliminary point, it must be recalled that the principle of VAT neutrality, which lies at the heart of the common system of VAT established by EU legislation, is ensured by the right of deduction which is intended to relieve the operator entirely of the burden of the VAT due or paid in respect of all his or her economic activities and therefore ensuring neutrality of taxation of all economic activities, whatever their purpose or results of those activities, provided that they are themselves, in principle, subject to VAT (see, to that effect, judgment of 1 July 2021, Tribunal Económico Administrativo Regional de Galicia, C‑521/19, EU:C:2021:527, paragraph 28 and the case-law cited). It is true that it is not expressly stated in the request for a preliminary ruling that Humda benefited from a right of deduction in respect of VAT invoiced and paid in error. However, since, in its first and second questions, the referring court refers to the principle of VAT neutrality, it must be held, subject to verification by that court, that Humda or its predecessor had a right to deduct that VAT.
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