28Finally, it should be recalled that the purpose of the transitional arrangements relating to VAT applicable to intra-Community trade established by the directive is to transfer the tax revenue to the Member State in which final consumption of the goods supplied takes place (see, inter alia, Joined Cases C-536/08 and C-539/08 X and Fiscale eenheid Facet-Facet Trading [2010] ECR I-3581, paragraph 30, and Case C-84/09 X [2010] ECR I-11645, paragraphs 22 and 31). Thus, the derogation in Article 17(2)(f) of the directive must be interpreted, in particular, in the light of that objective.
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