36First, it should be noted that, according to the Court’s case-law, the transfer of the right to dispose of goods as owner is not restricted to the transfer in accordance with the procedures prescribed by the applicable national law, but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he or she were its owner (see, to that effect, judgments of 3 June 2010, De Fruytier, C‑237/09, EU:C:2010:316, paragraph 24 and the case-law cited, and of 19 December 2018, AREX CZ, C‑414/17, EU:C:2018:1027, paragraph 75).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.