57Under the transitional arrangements for tax applicable to trade within the European Union, the purpose of which is the transfer of the tax revenue to the Member State in which final consumption of the goods supplied takes place (see Teleos and Others, paragraph 36, and Joined Cases C-536/08 and C-539/08 X and fiscale eenheid Facet-Facet Trading [2010] ECR I-3581, paragraph 30), the identification of taxable persons subject to VAT by means of an individual number facilitates the determination of the Member State in which that final consumption takes place.
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