46The first point to be made with regard to the determination of the place where the supply is deemed to take place is that the Sixth Directive makes no distinction between ‘intra-Community’ supplies and ‘internal’ supplies. Article 8(1) of that directive makes a distinction only between supplies in which goods are dispatched or transported (subparagraph (a)), those in which goods are not dispatched or transported (subparagraph (b)) and those effected on board ships, aircraft or trains during the part of a transport of passengers effected within the Community (subparagraph (c)), the latter situation being irrelevant to the case in the main proceedings.
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