The following shall be considered a supply of Goods: 1. Transfer of ownership of the Goods or the right to dispose thereof to another Person, as determined by the Executive Regulations of this Decree-Law. 2. Concluding an agreement between two or more parties, which entails the transfer of Goods later, under the conditions laid down in the Executive Regulations of this Decree-Law.
Interpretation and application must be checked against the official text and current version.