51As regards the context of Article 41, it should be noted, however, that, as the Advocate General observed, in essence, in points 83 and 84 of his Opinion, under the general scheme of the VAT Directive, intra-Community supplies are in principle exempt in the Member State of departure of the transport of the goods, whereas intra-Community acquisitions are taxed in the Member State in which the transport ends, the corollary of an intra-Community acquisition of goods being an exempt intra-Community supply.