Brussels, 03/10/2014 (Agence Europe) - The “place of delivery” that decides which EU member state is to apply the VAT on the delivery of an item is the place where the item was located when it was shipped to the purchaser, ruled the European Court of Justice in case C-446/13 on Tuesday 2 October.
The case in question involved the purchase by a French company of metal parts from an Italian company. Before the finished parts were shipped, the Italian company sent them to France for...