49Contrary to what the Austrian Government argues before the Court, it should be noted that, while Article 42(a) of the VAT Directive specifies the basic condition required for an acquisition such as that at issue in the main proceedings to be deemed to be subject to VAT in accordance with Article 40 of that directive, Article 42(b) of the VAT Directive specifies the manner in which proof of taxation in the Member State of destination of the intra-Community transport or dispatch must be adduced by referring to the specific obligations with which the acquirer must comply when submitting the recapitulative statement. Such obligations concerning recapitulative statements must be regarded as being formal.
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