31In accordance with the Court’s case-law (see, inter alia, judgment of 16 October 2014, Welmory, C‑605/12, EU:C:2014:2298, paragraph 58 and the case-law cited and paragraph 65) and pursuant to Article 11 of Implementing Regulation No 282/2011, the concept of a ‘fixed establishment’ refers to any establishment, other than the place of establishment of a business referred to in Article 10 of that regulation, 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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