61In order to determine what is to be understood by a dispatch or supply ‘by or on behalf of the supplier’, within the meaning of Article 33 of that directive, it must be borne in mind that consideration of the economic and commercial realities forms a fundamental criterion for the application of the common system of VAT (see, to that effect, judgment of 2 May 2019, Budimex, C‑224/18, EU:C:2019:347, paragraph 27 and the case-law cited).
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