Judgment_paragraph 36 · ‘Toridas’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-386/16)

36In that assessment, it must be determined in particular when the second transfer of the right to dispose of the goods as owner, to the person finally acquiring the goods, has occurred. In a situation where the second transfer of that right, that is to say, the second supply, has taken place before the intra-Community transport occurs, the intra-Community transport cannot be ascribed to the first supply to the first person acquiring the goods (see, to that effect, judgment of 27 September 2012, VSTR, C‑587/10, EU:C:2012:592, paragraph 32 and the case-law cited).