29It follows from this that, for the purposes of exemption from VAT, an intra-Community transfer, as referred to in Article 28a(5)(b), is to be treated, in particular, as an intra-Community supply in respect of which there is provision for exemption from VAT in the first subparagraph of Article 28c(A)(a) of the Sixth Directive. The conditions for the exemption of such an intra-Community transfer are apparent from the latter provision, there being no need for the transfer to have been made on behalf of another taxable person. The goods concerned must therefore be dispatched or transported by or on behalf of the taxable person out of the territory referred to in Article 3 of that directive but within the European Union, and that transfer must be effected for that taxable person or a non-taxable legal person acting as such in a Member State other than that of the departure of the dispatch or transport of the goods.
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