In circumstances such as those at issue in the main proceedings, in which a taxable person X1 has at its disposal goods stored in Member State A and has sold those goods to a taxable person X2, and X2 has expressed to X1 its intention to transport the goods to Member State B, and X2 has presented to X1 its VAT identification number issued by Member State B, and X2 has sold those goods on to a taxable person X3 and X2 has agreed with X3 that X3 will arrange or carry out the transport of the goods from Member State A to Member State B and X3 has arranged or carried out the transport of the goods from Member State A to Member State B and X3 was already entitled to dispose of the goods as owner in Member State A, and X2 has not, however, informed X1 that he has already sold on the goods before they leave Member State A, and X1 also could not know that X2 would not be arranging or carrying out the transport of the goods from Member State A to Member State B, is EU law to be interpreted as meaning that the place of supply from X1 to X2 is determined in accordance with the first paragraph of Article 32 of Directive 2006/112/EC (1) and that the supply from X1 to X2 is thus the intra-Community (the so-called ‘active') supply (bewegte Lieferung)?