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Fonderie 2A v Ministre de L’Économie et des Finances

In Fonderie 2A v Ministre de L’Économie et des Finances (C-446/13) – 2 October 2014 the CJEU found that goods manufactured in Italy but finished in France before being dispatched to a French customer were supplied in France.

Fonderie 2A had manufactured metal parts in Italy which it sold to a company with a French registered office. The parts were dispatched to a French company which painted them before forwarding them to the final purchaser.

Fonderie 2A invoiced the parts for the total price (including the painting work) and applied to the French tax authorities for a refund of VAT on the basis that it had made an intra-community supply from Italy (Sixth Directive art 28a). The French authorities refused on the ground that the place of supply was France and so no intra-community supply had taken place.

On referral of the case the CJEU observed that the...

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