24Moreover, it follows from the case-law of the Court that the concept of supply of goods does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he were its owner (see, to that effect, Case C-320/88 Shipping and Forwarding Enterprise Safe [1990] ECR I-285, paragraphs 7 and 8; Case C-291/92 Armbrecht [1995] ECR I-2775, paragraphs 13 and 14; Case C-185/01 Auto Lease Holland [2003] ECR I-1317, paragraphs 32 and 33; and Aktiebolaget NN, paragraph 32 and case-law cited).
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