32Examination of the context of Article 19 of the VAT Directive and of the purpose pursued by that provision reveals that that provision is intended to enable the Member States to facilitate transfers of undertakings or of parts of undertakings by making such transfers simpler and by preventing the resources of the recipient from being overburdened by a disproportionate charge to tax which, in any event, would ultimately be recovered through deduction of the input VAT paid (see, to that effect and by analogy, judgment of 10 November 2011, Schriever, C‑444/10, EU:C:2011:724, paragraph 23).