As regards DAP transactions, it should be mentioned that the places of delivery are well inside the EU customs territory and therefore the difference with respect to the degree of involvement of the trader as compared to sales under DDP terms is even smaller.
S'agissant des affaires antérieures mentionnées par le groupe Rusal, il importe de noter en premier lieu que la position de la Commission est conforme à la jurisprudence des tribunaux de l'Union.