19It must be recalled in this connection, in the first place, that in accordance with Article 146(1)(a) and (b) of the VAT Directive the Member States are to exempt the supply of goods dispatched or transported to a destination outside the European Union by or on behalf of the vendor or by or on behalf of a customer. That provision should be read in conjunction with Article 14(1) of the directive, in accordance with which ‘supply of goods’ is to mean the transfer of the right to dispose of tangible property as owner (judgments of 19 December 2013, BDV Hungary Trading, C‑563/12, EU:C:2013:854, paragraph 23, and of 28 March 2019, Vinš, C‑275/18, EU:C:2019:265, paragraph 22).
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