Services should be considered to be provided at the place at which the characteristic performances are executed. When services are provided at a distance, for example services provided by call centres, those services should be considered to be provided at the place where the services are executed, irrespective of the places and Member States to which the services are directed.
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New version applies from 01/01/2018.
230 provisions change.
Later versions: 01/01/2020, 01/01/2022, 01/01/2024, 01/01/2026.
Recital 38 changes in this version: compare with the current text.