23It should be borne in mind that Article 9 of the Sixth Directive contains rules for determining the place where services are deemed to be supplied for tax purposes. Whereas Article 9(1) lays down a general rule on the matter, Article 9(2) sets out a number of specific instances of places where certain services are deemed to be supplied. The object of those provisions is to avoid, first, conflicts of jurisdiction, which may result in double taxation, and, secondly, non-taxation (judgments of 26 September 1996, Dudda, C‑327/94, EU:C:1996:355, paragraph 20; of 9 March 2006, Gillan Beach, C‑114/05, EU:C:2006:169, paragraph 14; of 6 November 2008, Kollektivavtalsstiftelsen TRR Trygghetsrådet, C‑291/07, EU:C:2008:609, paragraph 24; and of 3 September 2009, RCI Europe, C‑37/08, EU:C:2009:507, paragraph 20).
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