35In that regard, while Article 14(1) of the VAT Directive defines generally the concept of a ‘supply of goods’, it can be concluded from a literal interpretation of Article 14(2), in particular the expression ‘in addition to the transaction referred to in paragraph 1’, that paragraph 2 refers to other transactions that are also regarded as a ‘supply of goods’. It follows that, while grouping them under the same concept of a ‘supply of goods’, the EU legislature intended to distinguish the transaction referred to in Article 14(2)(a) of the VAT Directive from that referred to in Article 14(1) of that directive, as those two transactions are not defined in the same terms. In particular, the definition of the transaction that is the subject of Article 14(2)(a) of that directive does not make any reference to the ‘right to dispose of tangible property as owner’, as referred to in Article 14(1) of the same directive.
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