25Contrary to the Hungarian Government’s arguments in its written observations, the applicability to the present case of the case-law arising from the judgment of 15 March 2007, Reemtsma Cigarettenfabriken (C‑35/05, EU:C:2007:167), cannot be called into question on the ground that the dispute in the main proceedings does not concern the recipient’s right of deduction. In that judgment, the Court did not take account of such a distinction, but expressed itself in general terms. In addition, as in the present case, the circumstances of the case which gave rise to that judgment concerned a supply which was not subject to VAT in the Member State in which that tax had been invoiced and in the budget of which it had been paid.
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