Judgment_paragraph 47 · 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)

47It should also be noted that all of the exemptions set out in Article 146(1) of the VAT Directive constitute, as is clear from the title above that article, ‘exemptions on exportation’.