Judgment_paragraph 33 · ‘Evita-K’ EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-78/12)

33It must be borne in mind that, according to settled case-law of the Court, the concept of ‘supply of goods’ referred to in 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-320/88 Shipping and Forwarding Enterprise Safe [1990] ECR I-285, paragraph 7; Case C-435/03 British American Tobacco and Newman Shipping [2005] ECR I-7077, paragraph 35; and Case C-237/09 De Fruytier [2010] ECR I-4985, paragraph 24).