67In any event, the requirements set out in Article 42, Article 141(e) and Article 226(11a) of the VAT Directive cannot vary from one Member State to another. The referring court is under an obligation to interpret the law applicable to the dispute in the main proceedings, whether it be the law of the Member State of the intermediary acquiring the goods or that of the final customer, in accordance with EU law (see, by analogy, judgment of 18 November 2020, DelayFix, C‑519/19, EU:C:2020:933, paragraph 51).
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