Court of Justice (Second Chamber) 6 September 2012, C‑273/11 (Mecsek-Gabona Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága.)

JUDGMENT OF THE COURT (Second Chamber) 6 September 2012 ( *1 ) ‛VAT — Directive 2006/112/EC — Article 138(1) — Conditions of exemption for intra-Community transactions characterised by the obligation on the purchaser to ensure, as from the time of their loading, the transport of the goods of which it disposes as owner — Obligation on the vendor to prove that the goods have physically left the