45It should be recalled that, by way of derogation from the first paragraph of Article 41 of the VAT Directive, which concerns the Member State which has issued the VAT identification number under which the acquirer made the intra-Community acquisition in question, Article 42 of the VAT Directive provides that the intra-Community acquisition shall be deemed to be subject to VAT in the Member State of destination of the intra-Community transport if the two cumulative conditions provided for in Article 42(a) and (b) respectively are met.
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