Where taxable persons use inputs for taxed and exempt purposes, they have to attribute the costs of the inputs to both categories of transactions, commonly on the basis of a “pro rata” calculation. In this article, the authors analyse the ECJ’s decision in Securenta, in which the ECJ seems to have presented a new scenario, i.e. the method for determining the rate of deduction in respect of inputs used by taxable persons for the purposes of carrying out both economic and non-economic activities, which the authors label as “pre-pro rata”. Several comments to the authors’ conference paper are contained in Paul Lasok, "The Right To Deduct for Partially Exempt Bodies".