37Since, as noted in paragraph 21 of the present judgment, they replaced the system of imports and exports between the Member States, those arrangements clearly differ from those which govern transactions effected within a country. The condition precedent to the application of such arrangements is the intra-Community nature of a transaction and, in particular, the physical movement of goods from one Member State to another. That condition relating to the crossing of frontiers between the Member States is a necessary element of an intra-Community transaction which distinguishes it from that which occurs within a country.
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