33As the Advocate General also pointed out in paragraph 33 of his Opinion, application of the rule of the place where services are deemed to be supplied laid down by the abovementioned provision to a situation such as the one in the main proceedings cannot be precluded on the ground that the recipients of the services concerned are final consumers. The scope of application of that provision is not restricted to supplies of services between taxable persons. Moreover, it should be noted that application of that rule of the place where services are deemed to be supplied to such a situation does not raise any practical difficulty. The place where the activities in question are carried out can be readily identified. Finally, application of such a rule leads to a rational solution from the point of view of taxation since the services concerned are subject to the VAT regime of the Member State in the territory of which the recipients of those services are established.
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