31In accordance with settled case-law, the exemption of the intra-Community supply of goods becomes applicable only when the right to dispose of the goods as owner has been transferred to the purchaser and the vendor establishes that those goods have been dispatched or transported to another Member State and that, as a result of that dispatch or that transport, they have physically left the territory of the Member State of supply (see Teleos and Others, paragraph 42; Case C-184/05 Twoh International [2007] ECR I-7897, paragraph 23; Case C-285/09 R. [2010] ECR I-12605, paragraph 41; and Case C-430/09 Euro Tyre Holding [2010] ECR I-13335, paragraph 29).
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