70In that regard, it follows from the case-law on the interpretation of Article 138(1) of the VAT Directive that, as regards transactions which form a chain of two successive supplies which gave rise to only a single intra-Community transport, the intra-Community transport can be ascribed to only one of the two supplies, which, therefore, will alone be exempt under that provision, and that, in order to determine which of the two supplies the intra-Community transport must be ascribed to, a global assessment of all the circumstances of the individual case must be made. In that assessment, it is appropriate in particular to determine when the second transfer of the right to dispose of the goods as an owner to the person finally acquiring the goods occurred. In the situation where the second transfer of that right, that is the second supply, occurred before the intra-Community transport took place, the intra-Community transport cannot be ascribed to the first supply to the first buyer (see, to that effect, judgment of 26 July 2017, Toridas, C‑386/16, EU:C:2017:599, paragraphs 34 to 36 and the case-law cited).
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