Request for a preliminary ruling from the Conseil d'État (France) lodged on 7 August 2013 — Société Fonderie 2A v Ministre de l'Économie et des Finances

(Case C-446/13)

2013/C 304/12

Language of the case: French

Referring court

Conseil d'État

Parties to the main proceedings

Appellant: Société Fonderie 2A

Respondent: Ministre de l'Économie et des Finances

Question referred

Do the provisions of the Sixth Directive [77/388/EEC] (1) for defining the place of an intra-Community supply mean that the supply of goods by a company to a customer in another country of the European Union, after the goods have, on the vendor’s behalf, undergone processing at the place of business of another company in the country of the customer is a supply between the country of the vendor and the country of the final recipient or a supply within the territory of the country of the final recipient, from the place of business of the processor?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).