94That system is designed to relieve the trader entirely of the burden of the VAT due or paid in the course of all his or her economic activities. The common system of VAT consequently ensures that all economic activities, whatever their purpose or results, provided that they are themselves subject to VAT, are taxed in a wholly neutral way (judgment of 10 February 2022, Grundstücksgemeinschaft Kollaustraße 136, C‑9/20, EU:C:2022:88, paragraph 48 and the case-law cited).
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