20In this connection, according to settled case-law of the Court, the concept of ‘supply of goods’ in Article 5(1) of the Sixth Directive and Article 14(1) of Directive 2006/112 does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he were its owner (see Case C-435/03 British American Tobacco and Newman Shipping [2005] ECR I-7077, paragraph 35; Optigen and Others, paragraph 39; Halifax and Others, paragraph 51; Case C-237/09 De Fruytier [2010] ECR I-4985, paragraph 24; and Case C‑78/12 Evita-K [2013] ECR, paragraph 33).
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