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Paragraph 3a of the Umsatzsteuergesetz (Law on turnover tax) of 23 August 1994 (BGBl. 663/1994; ‘the UStG 1994’), in the version applicable to the dispute in the main proceedings (‘the UStG 2010’), is worded as follows: ‘Other services Paragraph 3a. (1) Services which do not constitute supplies [of goods] shall be regarded as other services. Other services may also consist in refraining from an act, or tolerating an act or situation. … Place of supply of other services … (5) For the purposes of subparagraphs 6 to 16 and Article 3a [of the annex (relating to the internal market) to the UStG 2010], the following shall apply: 1. an entrepreneur shall be any entrepreneur within the meaning of Paragraph 2; an entrepreneur who carries out also non-taxable transactions shall be considered to be an entrepreneur in respect of all other services supplied to him or her; 2. any legal person carrying on non-entrepreneurial activities who has a VAT identification number shall be considered to be an entrepreneur; 3. any person or association of persons that does not fall within the scope of points 1 and 2 shall be considered to be a non-entrepreneur. (6) Without prejudice to subparagraphs 8 to 16 and Article 3a [of the annex (relating to the internal market) to the UStG 2010], other services supplied to an entrepreneur within the meaning of points 1 and 2 of subparagraph 5 shall be deemed to be effected at the place from which the customer carries on his or her business. If other services are supplied to an entrepreneur’s permanent establishment, the place of that permanent establishment shall instead be decisive. (7) Without prejudice to subparagraphs 8 to 16 and Article 3a [of the annex (relating to the internal market) to the UStG 2010], other services supplied to a non-entrepreneur within the meaning of point 3 of subparagraph 5 shall be deemed to be effected at the place from which the entrepreneur carries on his or her business. If other services are supplied by a permanent establishment, the permanent establishment shall be deemed to be the place of supply of the other services. … (13) The other services described in subparagraph 14 shall be deemed to be effected as follows: (a) where the customer is a non-entrepreneur within the meaning of point 3 of subparagraph 5 and does not have his or her permanent address or seat or does not usually reside within the territory of the [European Union], the other services shall be deemed to be effected at his or her permanent address or seat or where he or she usually resides within the territory of the third country; … (14) The following services shall be other services within the meaning of subparagraph 13: … 12. telecommunications services; … (16) In order to prevent double taxation, non-taxation or distortion of competition, the [Bundesminister für Finanzen (Federal Minister for Finance)] may, by regulation, provide that, in the case of other services the place of supply of which is determined in accordance with subparagraphs 6, 7, 12 or subparagraph 13(a), the place of supply of other services shall be deemed to be where the other services are used or enjoyed. Consequently, the place of supply of other services may be treated as being: 1. within the territory of the third country rather than the national territory; and 2. within the national territory rather than the territory of the third country. This shall not apply to services within the meaning of point 14 of subparagraph 14, where the customer is a non-entrepreneur within the meaning of point 3 of subparagraph 5 and does not have his or her permanent address or seat or does not usually reside within the territory of the [European Union].’