47In addition, in accordance with the latter provision, read in the light of recital 24 of Directive 2006/112, the chargeable event and chargeability of VAT are not governed freely by the parties to the contract. On the contrary, the EU legislature thereby intended maximum harmonisation of the date on which liability to pay VAT arises in all the Member States in order to ensure the uniform collection of that tax (judgment of 2 May 2019, Budimex, C‑224/18, EU:C:2019:347, paragraph 22 and the case-law cited).
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