43That derogation consists, first, in exempting the intra-Community acquisition carried out by the intermediary acquiring the goods, who is identified for VAT purposes in the second Member State and, second, in transferring liability for the taxation of that acquisition to the final customer, established and identified for VAT purposes in the third Member State, the intermediary acquiring the goods being exempt from the requirement to identify itself for VAT purposes in that latter Member State. That derogation results from the relationship between the rule laid down in Article 40 of that directive and the derogation flowing from Article 42 thereof.
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