58It may be deduced from the Court’s case-law on the point (see, in particular, judgment in Planzer Luxembourg, C‑73/06, EU:C:2007:397, paragraph 54 and the case-law cited), which directly inspired the wording of Article 11 of the Implementing Regulation, that a fixed establishment must be characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.
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