Judgment_paragraph 37 · Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira (C-26/16)

37As a preliminary point, it must be noted that the context of that question concerns the transitional arrangements relating to VAT applicable to intra-Community trade established by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (OJ 1991 L 376, p. 1). Those arrangements are based on a new chargeable event, namely the intra-Community acquisition of goods, enabling the transfer of the tax revenue to the Member State in which final consumption of the goods supplied takes place (judgment of 18 November 2010, X, C‑84/09, EU:C:2010:693, paragraph 22 and case-law cited).