56It follows from those provisions and, in particular, from the term ‘dispatched’ in Article 146(1)(b) that the export of goods is effected and the exemption of the supply of goods for export becomes applicable when the right to dispose of the goods as owner has been transferred to the purchaser and the supplier establishes that those goods have been dispatched or transported outside the European Union and that, as a result of that dispatch or that transport, they have physically left the territory of the European Union (judgments of 28 February 2018, Pieńkowski, C‑307/16, EU:C:2018:124, paragraph 25, and of 17 October 2019, Unitel, C‑653/18, EU:C:2019:876, paragraph 21 and the case-law cited).
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