ECJ rules VAT place of supply for processed goods is where processing took place

The European Court of Justice on Oct. 2 ruled that where goods are sold by a company established in State A to a person in State B, and where the vendor does finishing work on the goods performed by a service provider in State B before the goods are transferred to the purchaser, the place of supply is State B. See, Fonderie 2A v. Ministre de l’Économie et des Finances, C-446/13.