static function getUserCountry( $user = false, $considerPreferedCountry = true )
    {
        $requireUserCountry = eZVATManager::isUserCountryRequired();

        // If current user has set his/her preferred country via the toolbar
        if ( $considerPreferedCountry )
        {
            // return it
            $country = eZShopFunctions::getPreferredUserCountry();
            if ( $country )
            {
                eZDebug::writeDebug( "Applying user's preferred country <$country> while charging VAT" );
                return $country;
            }
        }

        // Otherwise fetch country saved in the user object.

        if ( $user === false )
        {
            $user = eZUser::currentUser();
        }

        $userObject = $user->attribute( 'contentobject' );
        $countryAttributeName = eZVATManager::getUserCountryAttributeName( $requireUserCountry );

        if ( $countryAttributeName === null )
            return null;

        $userDataMap = $userObject->attribute( 'data_map' );
        if ( !isset( $userDataMap[$countryAttributeName] ) )
        {
            if ( $requireUserCountry )
            {
                eZDebug::writeError( "Cannot find user country: there is no attribute '$countryAttributeName' in object '" .
                                       $userObject->attribute( 'name' ) .
                                       "' of class '" .
                                       $userObject->attribute( 'class_name' ) . "'.",
                                     __METHOD__ );
            }
            return null;
        }

        $countryAttribute = $userDataMap[$countryAttributeName];
        $countryContent = $countryAttribute->attribute( 'content' );

        if ( $countryContent === null )
        {
            if ( $requireUserCountry )
            {
                eZDebug::writeError( "User country is not specified in object '" .
                                       $userObject->attribute( 'name' ) .
                                       "' of class '" .
                                       $userObject->attribute( 'class_name' ) . "'." ,
                                     __METHOD__ );
            }
            return null;
        }

        if ( is_object( $countryContent ) )
            $country = $countryContent->attribute( 'value' );
        elseif ( is_array( $countryContent ) )
        {
            if ( is_array( $countryContent['value'] ) )
            {
                foreach ( $countryContent['value'] as $item )
                {
                    $country = $item['Alpha2'];
                    break;
                }
            }
            else
            {
                $country = $countryContent['value'];
            }
        }
        else
        {
            if ( $requireUserCountry )
            {
                eZDebug::writeError( "User country is not specified or specified incorrectly in object '" .
                                       $userObject->attribute( 'name' ) .
                                       "' of class '" .
                                       $userObject->attribute( 'class_name' ) . "'." ,
                                     __METHOD__ );
            }
            return null;
        }

        return $country;
    }