12As the Court stated in paragraph 14 of its judgment in Case 168/84 Berkholz v Finanzamt Hamburg-Mitte-Altstadt [1985] ECR 2251, Article 9 of the Sixth Directive, which is designed to secure the rational delimitation of the respective areas covered by national VAT rules by determining in a uniform manner the place where services are deemed to be supplied for tax purposes, both lays down a general rule in this area (Article 9(1)) and sets out a number of specific instances of places where certain services are deemed to be supplied (Article 9(2)). One of the aims of those provisions is to avoid conflicts of jurisdiction between Member States, which may result in double taxation.
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