12.- Under VAT allocation principles:
a) A Spanish company buying 10 tons of steel from a Japanese company must pay
VAT in the Japanese customs area
b)A Spanish company buying 10 tons of steel from a French company must pay
VAT in France through reverse charge mechanism
c)A Spanish company buying 10 tons of steel from an Italian company must pay
VAT in the Spanish customs area
d)A Mexican company buying furniture from Spain must pay VAT in Mexico
customs area at Spanish rates
e)None of the previous options is correct