52For the purposes of the checks required of them in order to verify whether there has been compliance with the substantive conditions, to which the exemption established in Article 146(1)(e) of the VAT Directive is subject as regards a transport operation, the competent tax authorities must, as the Advocate General noted in point 39 of her Opinion, examine all of the information available to them in order to determine whether it can be deduced from that information, with a sufficiently high degree of probability, that the goods thus transported to a third country were delivered there. By contrast, those authorities cannot deduce that this was not the case from the mere fact that the transporter or intermediary is unable to produce an export declaration relating to those goods.
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