27Consequently, the classification of a transaction as a supply for export under Article 146(1)(a) of the VAT Directive cannot depend on the placing of the goods under the export customs procedure, failure to do so having the consequence of depriving the taxable person of the exemption for export (see, by analogy, judgment of 19 December 2013, BDV Hungary Trading, C‑563/12, EU:C:2013:854, paragraph 27).
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