41In the third place, as regards the objectives pursued by Article 41 of the VAT Directive, the Court has held that that provision seeks, first, to ensure that a given intra-Community acquisition is subject to tax and, secondly, to prevent double taxation in respect of the same acquisition (judgment of 22 April 2010, X, C‑536/08 and C‑539/08, EU:C:2010:217, paragraph 35).
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