59As regards the concept of ‘supply of goods’, Article 5(1) of the Sixth Directive states that the transfer of the right to dispose of tangible property as owner is such a supply. In that regard the case-law of the Court explains that the concept 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, inter alia, Halifax and Others, paragraph 51).
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