78In the present case, it is apparent from the documents before the Court that, after having acquired the fuel in question in the main proceedings from its Czech contractual partners, Arex took possession thereof by loading them, in Austria, into its own tanks prior to transporting them, by its own means of transport, from Austria to the Czech Republic. It is also apparent from those documents that Arex appears to have transferred the ownership of those goods, under Czech private law, at the time of loading. Subject to verification by the referring court, it thus appears from those factors that the single intra-Community transport occurred after the transfer of the right to dispose of the goods as an owner to Arex, as a result of which the acquisitions carried out by the latter must be classified as intra-Community acquisitions.
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