Article 33(1) mentions that the place of supply of intra-Union distance sales of goods shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends.
In the context of the sale of goods through an online retail outlet, is this article to be interpreted as not applying in the situation where the customer directly enters into a contract with the carrier for the transport of the goods from the Member State of the supplier to his own Member State, in accordance with the dispatching options offered by the supplier, and the goods are not transported on behalf of the supplier?
Source: curia.europa.eu
Note: This case seems similar to Case C-276/18 (Krakvet) and Case C-703/18 (Healthspan), that also both deal with the question of who is ordering/arranging the transportation of the goods in the case of distance sales.
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