29The EU legislature used, as the primary point of reference for determining the place of supply of services to a taxable person, the place where that person has established its business, because, as an objective criterion that is simple and practical, it offers great legal certainty. By contrast, the connection to the taxable person’s fixed establishment, referred to in the second sentence of Article 44 of the VAT Directive, is a secondary point of reference which is an exception to the general rule and is taken into consideration provided that certain conditions are satisfied (see, to that effect, judgments of 16 October 2014, Welmory, C‑605/12, EU:C:2014:2298, paragraphs 53 to 56; of 7 August 2018, TGE Gas Engineering, C‑16/17, EU:C:2018:647, paragraph 49; and of 7 April 2022, Berlin Chemie A. Menarini, C‑333/20, EU:C:2022:291, paragraph 29).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.