Case C-656/19: Judgment of the Court (Fifth Chamber) of 17 December 2020 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions on exportation — Article 146(1)(b) — Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned — Article 147 — ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union — Concept — Goods which have actually left the territory of the European Union — Proof — Refusal of the exemption on exportation — Principles of fiscal neutrality and proportionality — Tax evasion)