31To impose such a condition would be equivalent to making the right to the exemption subject to compliance with formal obligations, in the sense of paragraph 29 above, without any consideration being given as to whether or not the substantive requirements of EU law have in fact been satisfied. The mere fact that an exporter has not placed the goods in question under the export customs procedure does not mean that no such exportation has actually taken place (see, by analogy, judgment of 8 November 2018, Cartrans Spedition, C‑495/17, EU:C:2018:887, paragraph 50).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.