48The second subparagraph of Article 10(2) departs from that chronological order by providing that, where a payment is to be made on account, the VAT becomes chargeable without the supply having yet taken place. In order for the tax to become chargeable in such a situation, all the relevant information concerning the chargeable event, namely the future delivery or future performance, must already be known and therefore, in particular, as the Advocate General noted in point 100 of his Opinion, when the payment on account is made the goods or services must be precisely identified.
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