Judgment of the Court (First Chamber) of 13 January 2022.#Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’.#Case C-156/20.