Judgment_paragraph 30 · Dresser-Rand SA v Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova (C-606/12, C-607/12)

30It is only where the transfer of goods to another Member State is carried out not for the purpose of final consumption of the goods in that Member State, but for the purpose of the processing of those goods followed by their return to the Member State of origin, that such a transfer is not to be classified as an intra-Community supply.