Judgment of the Court of Justice in the case L.Č.
Article 146(1)(e) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption laid down in that provision does not apply to a supply of services, such as that at issue in the main proceedings, relating to a transaction consisting in the transport of goods to a third country, where those services are not provided directly to the consignor or the consignee of those goods.
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