Judgment_paragraph 20 · Jürgen Dudda v Finanzgericht Bergisch Gladbach (C-327/94)

20As regards the relationship between Article 9(1) and Article 9(2), the Court has already held that Article 9(2) sets out a number of specific instances of places where certain services are deemed to be supplied, whereas Article 9(1) lays down the general rule on the matter. The object of those provisions is to avoid, first, conflicts of jurisdiction, which may result in double taxation, and, secondly, non-taxation, as Article 9(3) indicates, albeit only as regards specific situations (Case 168/84 Berkholz ν Finanzamt Hamburg-Mitte-Altstadt [1985] ECR 2251, paragraph 14).

Jürgen Dudda v Finanzgericht Bergisch Gladbach (C-327/94)

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