35In that regard, the Court observed that, even if the intra-Community supply of goods is subject to the objective requirement that the goods must have physically left the territory of the Member State of supply, it has been difficult since the abolition of border controls between the Member States for the tax authorities to check whether or not the goods have physically left the territory of that Member State. As a result, it is principally on the basis of the evidence provided by taxable persons and of their statements that the national tax authorities are to carry out the necessary checks (Teleos and Others, paragraph 44, and R., paragraph 42).
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