CELEX: 62013CA0446
Language: en
Date: 2014-10-02 00:00:00
Title: Case C-446/13: Judgment of the Court (Second Chamber) of 2 October 2014 (request for a preliminary ruling from the Conseil d'État — France) — Société Fonderie 2A v Ministre de l’Économie et des Finances (Reference for a preliminary ruling — Sixth VAT Directive — Article 8(1)(a) — Determination of the place of supply of goods — Supplier established in a Member State other than the Member State in which the person to whom the goods are supplied is established — Processing of the goods in the Member State where the person to whom the goods are supplied is established)

24.11.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 421/15
            
         Judgment of the Court (Second Chamber) of 2 October 2014 (request for a preliminary ruling from the Conseil d'État — France) — Société Fonderie 2A v Ministre de l’Économie et des Finances
   (Case C-446/13) (1)
   
   ((Reference for a preliminary ruling - Sixth VAT Directive - Article 8(1)(a) - Determination of the place of supply of goods - Supplier established in a Member State other than the Member State in which the person to whom the goods are supplied is established - Processing of the goods in the Member State where the person to whom the goods are supplied is established))
   2014/C 421/20
   Language of the case: French
   
      Referring court
   
   Conseil d'État
   
      Parties to the main proceedings
   
   
      Applicant: Société Fonderie 2A
   
      Defendant: Ministre de l’Économie et des Finances
   
      Operative part of the judgment
   
   Article 8(1)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as meaning that the place of supply of goods sold by a company established in a Member State to a person established in another Member State, and on which the vendor, to make them fit to be supplied, has had finishing work carried out by a service provider established in that other Member State, before having them dispatched by the service provider to the person to whom they are being supplied, must be deemed to be in the Member State where the latter is established.
   
      (1)  OJ C 304, 19.10.2013.