57It should be recalled that, as is apparent from paragraph 39 above, in the context of Article 44 of the VAT Directive, the place of supply of services is no longer determined by reference to the taxable person supplying the services but by reference to the taxable person receiving them. The concept of fixed establishment must therefore be determined in relation to the taxable person receiving the services.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.