36In that context, it must be recalled that the fact that goods have not been received directly from the issuer of the invoice is not necessarily the result of fraudulent concealment of the true supplier and does not necessarily constitute an abusive practice, but that there may be other reasons for it, such as, inter alia, the existence of two successive sales of the same goods which, on instructions, are transported directly from the first vendor to the second person acquiring the goods, with the result that there are two successive supplies within the meaning of Article 14(1) of the VAT Directive, but a single actual transport. In addition, it is not necessary for the first person acquiring the goods in question to have become the owner of those goods at the time of that transport, given that the existence of a supply within the meaning of that provision does not presuppose the transfer of the legal ownership of the goods (see, to that effect, order of 6 February 2014, Jagiełło, C‑33/13, not published, EU:C:2014:184, paragraph 32 and the case-law cited).
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