41As to the circumstance that goods are, like those at issue in the main proceedings, subject to excise duty, that has no bearing on the answer to be given to the national court. No provision of the Directive links the chargeability of VAT to excise duty. The chargeable event for VAT, by virtue of which the legal conditions necessary for tax to become chargeable are fulfilled, is the supply or importation of the goods, not the levying of excise duty on them.
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