29It should be recalled at the outset that an intra-Community supply, which is the corollary of the intra-Community acquisition, is exempt from VAT if the conditions laid down in Article 138(1) of Directive 2006/112 are satisfied (see, to that effect, Teleos and Others, paragraph 28, and Case C-84/09 X [2010] ECR I-11645, paragraph 26).
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