39It is, however, apparent from Article 168(a) of the VAT Directive that, in order to enjoy a right of deduction, two conditions must be met. First, the person concerned must be a ‘taxable person’ within the meaning of the directive. Second, the goods or services relied on to confer entitlement to that right must be used by the taxable person for the purposes of his or her taxed output transactions and, as inputs, those goods or services must be supplied by another taxable person (see, to that effect, judgment of 3 July 2019, The Chancellor, Masters and Scholars of the University of Cambridge, C‑316/18, EU:C:2019:559, paragraph 23 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.