33In the context of taxable intra-Community acquisitions of goods, it must be recalled, first, that under the reverse charge procedure established by Article 21(1)(d) of the Sixth Directive, no VAT payment takes place between the seller and the person acquiring the goods, the latter being liable, in respect of the acquisition made, for input VAT, while being able, in principle, to deduct that tax so that no tax is payable to the tax authorities.
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