23With regard, first of all, to the general scheme of Article 199(1)(g) of Directive 2006/112, it must be noted that it constitutes an exception to the principle, set out in Article 193 of that directive, according to which VAT is payable by any taxable person carrying out a taxable supply of goods or services. Article 199 allows Member States to introduce a reverse charge mechanism, in the situations referred to in paragraphs 1(a) to (g) of that article, whereby the person liable for the payment of VAT is the taxable person who is the recipient of the transaction subject to VAT.
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