Judgment_paragraph 53 · Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (C-605/12)

53According to the settled case-law of the Court on Article 9 of the Sixth Directive, the most appropriate, and thus the primary, point of reference for determining the place of supply of services for tax purposes is the place where the taxable person has established his business. It is only if that place of business does not lead to a rational result or creates a conflict with another Member State that another establishment may come into consideration (see, inter alia, judgments in Berkholz, 168/84, EU:C:1985:299, paragraph 17; Faaborg-Gelting Linien, C‑231/94, EU:C:1996:184, paragraph 16; and ARO Lease, C‑190/95, EU:C:1997:374, paragraph 15).