24It is apparent from those provisions and, in particular, having regard to the term ‘dispatched’ in Article 146(1)(b) that the export of goods is effected and the exemption of the supply of goods for export becomes applicable when the right to dispose of the goods as owner has been transferred to the purchaser and the supplier establishes that those goods have been dispatched or transported outside the European Union and that, as a result of that dispatch or that transport, they have physically left the territory of the European Union (see, with regard to intra-Community supplies, Case C-409/04 Teleos and Others [2007] ECR I-7797, paragraph 42; Case C-285/09 R [2010] ECR I-12605, paragraph 41; and Case C‑273/11 Mecsek-Gabona [2012] ECR, paragraphs 31 and 32 and the case-law cited).
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