Judgment_paragraph 24 · Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie (C-307/16)

24It should be noted that, under Article 146(1)(b) of the VAT Directive, the Member States are to exempt the supply of goods dispatched or transported to a destination outside the European Union by or on behalf of a customer. That provision must be read in conjunction with Article 14(1) of that directive, according to which ‘supply of goods’ means the transfer of the right to dispose of tangible property as owner.