16The Court has consistently held (see Case 168/84 Berkholz [1985] ECR 2251, paragraph 17) that, according to Article 9(1), the place where the supplier has established his business is a primary point of reference inasmuch as regard is to be had to another establishment from which the services are supplied only if the reference to the place where the supplier has established his business does not lead to a rational result for tax purposes or creates a conflict with another Member State.
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