47In that context, in order to answer the first question, it is necessary to consider not only the wording of Article 42(a) of the VAT Directive, but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, to that effect, judgment of 19 April 2018, Firma Hans Bühler, C‑580/16, EU:C:2018:261, paragraph 33).
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