30Therefore, as the Court held, in particular, in paragraph 53 of the judgment of 16 October 2014, Welmory (C‑605/12, EU:C:2014:2298), it is only if that place of business does not lead to a rational result or creates a conflict with another Member State that another establishment other than the place of business may come into consideration, since, as is apparent from paragraph 55 of that judgment, the presumption that the services are provided at the place where the taxable person receiving them has established its business makes it possible both for the competent authorities of the Member States and for service providers to avoid having to undertake complex investigations in order to determine the point of reference for tax purposes.
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