33As regards the substantive requirements or conditions to which the right to deduct VAT is subject, it is apparent from Article 168(a) of the VAT Directive that, in order for that right to be available, first, the person concerned must be a ‘taxable person’ within the meaning of that directive and, secondly, the goods or services relied on as the basis for claiming the right of deduction must be used by the taxable person for the purposes of his or her own taxed output transactions, and that, as inputs, those goods or services must be supplied by another taxable person. As to the detailed rules governing the exercise of the right to deduct VAT, which may be considered formal requirements or conditions, Article 178(a) of that directive provides that the taxable person must hold an invoice drawn up in accordance with the requirements set out in that directive (see, to that effect, judgment of 11 November 2021, Ferimet, C‑281/20, EU:C:2021:910, paragraph 26 and the case-law cited).
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