61As regards the first of those conditions, it should be recalled that the intra-Community acquisition of goods, within the meaning of Article 20 of the VAT Directive, is effected when the right to dispose of the goods as an owner has been transferred to the purchaser, when the supplier establishes that those goods have been dispatched or transported to another Member State and when, as a result of that dispatch or that transport, they have physically left the territory of the Member State of origin (see, to that effect, judgments of 27 September 2007, Teleos and Others, C‑409/04, EU:C:2007:548, paragraphs 27 and 42, and of 18 November 2010, X, C‑84/09, EU:C:2010:693, paragraph 27). The condition relating to the crossing of borders between Member States is a constituent element of intra-Community acquisitions (see, to that effect, judgment of 27 September 2007, Teleos and Others, C‑409/04, EU:C:2007:548, paragraph 37).
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