54Under Article 63 of Directive 2006/112, VAT is to become chargeable when the goods or services are supplied, that is, when the transaction in question takes place, regardless of whether the consideration due for that transaction has already been paid. Accordingly, VAT is due to the tax authorities by the supplier of goods or services, even where he or she has not yet received from his or her client the payment relating to the transaction carried out (judgment of 28 July 2011, Commission v Hungary, C‑274/10, EU:C:2011:530, paragraph 46).
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