On 3 July 2014, Advocate General (AG) Kokott of the European Court of Justice (ECJ) gave her opinion in the case of Société Fonderie 2A v. Ministre de l'Économie et des Finances (Case C-446/13). An ECJ opinion was requested by the French Supreme Administrative Court in 2013 on how the provisions of the Sixth Directive apply when defining the place of an intra-community supply when goods undergo final processing in the country of the recipient prior to receiving the goods.
The case involved …