Court of Justice 3 July 2014, C‑446/13 (Fonderie 2A v Ministre de l’Économie et des Finances.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 3 July 2014 ( 1 ) Case C‑446/13 Société Fonderie 2A v Ministre de l’Économie et des Finances (Request for a preliminary ruling from the Conseil d’État (French Republic)) ‛Tax law — Value added tax — First sentence of Article 8(1)(a) of Sixth Directive 77/388/EEC — Place of supply of goods dispatched or transported — Point in time at which the