30A condition such as that in Paragraph 66(1) of Law No 235/2004 which prevents the grant of an exemption from VAT for a supply of goods which have not been placed under the export customs procedure, even though it is not disputed that the goods have actually been exported in accordance with the criteria referred to in paragraph 24 above and that the supply therefore corresponds, by its objective criteria, to the conditions of exemption laid down in Article 146(1)(a) of the VAT Directive, does not observe the principle of proportionality.
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