46Second, national legislation, such as that described in paragraph 44 of the present judgment, may have the consequence that the calculation of an amount of VAT payable and of the same amount of VAT deductible, in relation to a single intra-Community acquisition, will not take place within the same tax period, irrespective of the circumstances in that case, the good faith of the taxable person and the reasons for the late declaration of the VAT due on such an acquisition. The application of that legislation delays, by reason of the mere failure to have regard to a procedural condition, the exercise of the right to deduct VAT payable on intra-Community acquisitions. Thus, it results in the burden of VAT being temporarily borne by the taxable person.
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