In order to avoid double taxation, non-taxation or the distortion of competition (place of supply vs. effective use of supply), Member States may reconsider place of supply of services if the effective use is not within the Community territory (and vice versa).
In order to avoid double taxation, non-taxation or the distortion of competition (place of supply vs. effective use of supply), Member States may reconsider place of supply of services if the effective use is not within the Community territory (and vice versa).