45Article 42 of that directive derogates from the application of that rule in the context of triangular transactions as defined in Article 141 of the VAT Directive where, first, the person acquiring the goods establishes that he or she has made the intra-Community acquisition in question for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40 of that directive and for which the person to whom the supply is made has been designated in accordance with Article 197 of that directive as liable for payment of VAT, and, secondly, the person acquiring the goods has satisfied the obligations relating laid down in Article 265 of that directive relating to submission of the recapitulative statement.
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