33As the Advocate General observed in points 98 and 99 of his Opinion, while the second sentence of Article 206 of the VAT Directive thus qualifies the principle established in the first sentence of that provision, which lays down the obligation to pay on submission of the VAT return, which comes under Chapter 1, entitled ‘Obligation to pay’, in Title XI of that directive, that article cannot establish a derogation from Articles 62 and 69 of that directive, which come under Title VI of that directive, entitled ‘Chargeable event and chargeability of VAT’.
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