Brussels, 04/07/2014 (Agence Europe) - The “delivery address” that decides the VAT system applying to goods must be determined by the place where the goods were shipped to in their finished state, ruled European Court of Justice Advocate General Julianne Kokott on Thursday 3 July in case C-446/13.
French company Atral ordered metal parts from Italian company Fonderie 2A. The parts were sent by Fonderie 2A to France first to be painted by a different company there. The painted parts were...