Judgment_paragraph 64 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

64Next, as regards the context of that provision, it should be pointed out that it forms part of Title XI of the VAT Directive, the heading of which expressly refers to the ‘obligations of taxable persons and certain non-taxable persons’.