Judgment_paragraph 34 · Cartrans Spedition Srl v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova and Direcţia Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Mijlocii (C-495/17)

34In the first place, as regards the exemption provided for in Article 146(1)(e) of the VAT Directive, it should be recalled at the outset that that exemption supplements the exemption set out in Article 146(1)(a) of that directive, and that it is intended, as is that latter exemption, to ensure that the supply of services concerned is taxed at the place of destination of those services, that is to say, the place where the exported products are consumed (judgment of 29 June 2017, L.Č., C‑288/16, EU:C:2017:502, paragraph 19).