According AWS docs:

"InvalidViewerCertificate" domain name error certificates should be issued in US East (N. Virginia) Region (us-east-1).

Also there is bug https://github.com/hashicorp/terraform-provider-aws/issues/34950 corresponding this issue.

@Mush is correct answer. But need delete/destroy p;d provider staff

terraform state rm aws_acm_certificate.app_cert_eu_west_1

In multi-region setups (ACM for CloudFront) best practices to avoid similar issues:

provider "aws" { region = var.primary_region }
provider "aws" { alias = "virginia"; region = "us-east-1" }