Judgment_paragraph 42 · Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (C-605/12)

42In accordance with settled case-law of the Court, the object of the provisions determining the point of reference for tax purposes of supplies of services is to avoid, first, conflicts of jurisdiction which may result in double taxation and, secondly, non-taxation (see, to that effect, judgment in ADV Allround, EU:C:2012:35, paragraph 27 and the case-law cited).