39It should be noted, as a preliminary point, that the basic principle of the VAT system is that VAT is intended to tax only the final consumer and to be completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved (see, to that effect, judgment of 3 May 2012, Lebara, C‑520/10, EU:C:2012:264, paragraph 25).
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