According to the ECJ, Articles 184 and 185 of the VAT Directive do not preclude a taxable person who has failed to exercise the right to deduct VAT on the purchase of a good or service, is denied the possibility of applying this deduction later in the context of a revision when that good or service is first put into use for taxable purposes, even if there is no misuse of rights, fraud or loss of tax revenue has been established.
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