16 The essential point, however, is that under the system to which the national court refers, if an individual sells goods to a taxable trader, no VAT is charged on that supply, but upon their resale by the taxable person an amount of VAT proportionate to the resale price is payable and the taxable person may not deduct the VAT already borne by the goods .
' Οχι, δεν πάει, ΤζιμEurLex-2 EurLex-2