53Although the purpose of Article 141 of that directive is to avoid a situation whereby the intermediary acquiring the goods has to satisfy identification and declaration obligations in the Member State of destination of the goods (judgment of 19 April 2018, Firma Hans Bühler, C‑580/16, EU:C:2018:261, paragraph 41), Articles 41 and 42 of that directive are intended to ensure that the intra-Community acquisition in question is subject to VAT payable by the final customer, while avoiding double taxation of that transaction (judgment of 19 April 2018, Firma Hans Bühler, C‑580/16, EU:C:2018:261, paragraph 50 and the case-law cited).
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