18It should be noted, as a preliminary point, that Article 43 of the VAT Directive contains a general rule for determining the place where services are supplied for tax purposes, while Article 44 et seq. of the directive provide a number of specific instances of such places. As follows from settled case-law of the Court on the essentially identical provisions of Article 9 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), Article 43 of the VAT Directive does not take precedence over Article 44 et seq. of the directive. In every situation, the question which arises is whether that situation corresponds to one of the cases mentioned in Article 44 et seq. of the directive. If not, it falls within the scope of Article 43 of the directive (see, to that effect, inter alia, judgments of 26 September 1996, Dudda, C‑327/94, EU:C:1996:355, paragraphs 20 and 21, and 6 November 2008, Kollektivavtalsstiftelsen TRR Trygghetsrådet, C‑291/07, EU:C:2008:609, paragraphs 24 and 25).
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