Judgment_paragraph 25 · Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie (C-307/16)

25It follows from those provisions and, in particular, from 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 (judgment of 19 December 2013, BDV Hungary Trading, C‑563/12, EU:C:2013:854, paragraph 24 and the case-law cited).