27In that regard, according to settled case-law, the concept of a ‘supply of goods’ referred to in Article 5(1) of the Sixth Directive and Article 14(1) of Directive 2006/112 does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law, but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he were its owner (judgments of 8 February 1990, Shipping and Forwarding Enterprise Safe, C‑320/88, EU:C:1990:61, paragraph 7; of 14 July 2005, British American Tobacco and Newman Shipping, C‑435/03, EU:C:2005:464, paragraph 35; of 21 February 2006, Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 51; of 3 June 2010, De Fruytier, C‑237/09, EU:C:2010:316, paragraph 24; and of 18 July 2013, Evita-K, C‑78/12, EU:C:2013:486, paragraph 33).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.