In an answer to a preliminary question, the CJEU decided that the provisions of the Directive on the common system of value added tax prevent the authorities of a Member State from considering that the place of provision of a service is in the Member State of the service provider, even if would prove a fraudulent intention to change the place of service provision. The only fiscally competent state from a VAT perspective remains the one in which the recipient of the service is established.
Source: filipandcompany.com
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