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Fonderie 2A v Ministre de l'Économie et des Finances C-446/13, Court of Justice of the European Union (Second Chamber)
The applicant business made metal parts in Italy that were sent to a company in France for finishing. They were then dispatched to the end client company which was invoiced by the manufacturer for the cost of the finishing work.
The applicant claimed a refund of the VAT from the French tax authority but was refused on the ground that the place of supply of the goods was in France not Italy.
The matter came to the Court of Justice of the European Union for a preliminary ruling.
The court ruled the place of supply was France because the goods were finished by a company in the country and then sent on to the customer.
The decision highlights the importance of looking at each supply of goods on its merits to establish the VAT position particularly when there are three parties involved in a transaction according...
