30In order to clarify the scope of the no-supply rule, Article 19 of the VAT Directive should be examined in the light of its context and the purpose which it pursues (see, by analogy, judgments of 27 November 2003, Zita Modes, C‑497/01, EU:C:2003:644, paragraphs 32 and 34, and of 10 November 2011, Schriever, C‑444/10, EU:C:2011:724, paragraph 22).