32The answer to that question depends on an overall assessment of all the specific circumstances of the case (see Euro Tyre Holding, paragraph 27), and, in particular, on the determination of the moment at which the right to dispose of the goods as owner was transferred to the final recipient (see Euro Tyre Holding, paragraphs 31 to 35). In a situation where the second transfer of the power to dispose of the goods as owner took place before the intra-Community transport had occurred, the intra-Community transport could no longer be ascribed to the first supply to the first person acquiring the goods (see Euro Tyre Holding, paragraph 33).
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