55It should be noted that, under Article 146(1)(b) of the VAT Directive, Member States are required to exempt the supply of goods dispatched or transported outside the European Union by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of means of transport for private use. That provision must be read in conjunction with Article 14(1) of that directive, according to which the term ‘supply of goods’ means the transfer of the right to dispose of tangible property as owner (judgments of 28 February 2018, Pieńkowski, C‑307/16, EU:C:2018:124, paragraph 24, and of 17 October 2019, Unitel, C‑653/18, EU:C:2019:876, paragraph 19 and the case-law cited).
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