37On the other hand, as the Advocate General pointed out in point 70 of his Opinion, Article 141(c) of the VAT Directive must be read in the light of Articles 42 and 265 of that directive, which detail and supplement the conditions of application of the simplification measure provided for in Article 141 of the VAT Directive. In that regard, it should be noted that Article 265 of the VAT Directive refers to the Member State which issued to the acquirer the VAT identification number under which the acquirer made its acquisitions.
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