55As for the fact that the supplier presented the tax return of the person acquiring the goods concerning its intra-Community acquisition, it must be borne in mind that, as was held in paragraph 30 of the present judgment, apart from the requirements relating to the capacity of the taxable person, to the transfer of the right to dispose of goods as owner and to the physical movement of the goods from one Member State to another, no other conditions can be placed on the classification of a transaction as an intra-Community supply or acquisition of goods. Thus, in order to be exempt under the first subparagraph of Article 28c(A)(a) of the Sixth Directive, a supplier cannot be required to provide evidence of the taxation of the intra-Community acquisition of the goods in question.
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