44Article 40 of the VAT Directive lays down the rule that the place of taxation of a intra-Community acquisition is the place where dispatch or transport of the goods to the person acquiring them ends. In order to ensure the correct application of that rule, Article 41 of that directive provides that, where the person acquiring the goods does not establish that VAT has been applied to that acquisition in accordance with Article 40 of that directive, the place of the intra-Community acquisition is to be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.
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