37As appears from the title of Chapter 7 of Title IX of that directive, the objective pursued by the latter is to facilitate the international transport of goods or persons. To interpret the exemption laid down in Article 148(d) of Directive 2006/112 as applying only to the end of the commercial chain of loading and unloading services would be contrary to such an objective, since each intermediary in that chain would have to pass on the cost of financing the advance cash-flow arising from the payment of the VAT, that interpretation would lead to an increase in the prices applied in international transport, without such an increase being justified by the need to guarantee the correct and straightforward application of that exemption.
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