29In so far as the referring court is uncertain as to the place of supply of the services in question, it should be borne in mind that the most appropriate, and thus primary, point of reference for determining the place of supply of services for tax purposes is the place where the taxable person has established its business, and it is as an exception to that general rule that a fixed establishment of the taxable person may be taken into consideration, provided certain conditions are satisfied (judgment of 7 May 2020, Dong Yang Electronics, C‑547/18, EU:C:2020:350, paragraph 26 and the case-law cited).
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