Judgment of the Court (Ninth Chamber) of 1 August 2025.#W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality.#Case C-602/24.