22Accordingly, Article 203 of the VAT Directive can be distinguished from Article 193 of that directive in that the latter article, read in conjunction with Article 220(1) of that directive, covers a situation where the taxable person has issued an invoice stating the correct amount of VAT under the latter provision, under which a taxable person making a taxable supply of goods or services to another taxable person must issue an invoice to that other taxable person. In such a case, according to Article 193 to the VAT Directive, VAT is payable by the taxable person making such a supply to another taxable person.
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