RULE THAT THE SERVICE IS DEEMED TO BE SUPPLIED AT THE PLACE WHERE THE SUPPLIER HAS ESTABLISHED HIS BUSINESS OR HAS A FIXED ESTABLISHMENT FROM WHICH THE SERVICE IS SUPPLIED .
16 ARTICLE 9 ( 2 ) PROVIDES FOR CERTAIN DEROGATIONS FROM THAT GENERAL RULE FOR SPECIFIC SERVICES WHERE THE FICTION THAT THE SERVICES ARE SUPPLIED AT THE SUPPLIER ' S PLACE OF BUSINESS IS INAPPROPRIATE AND IT LAYS DOWN OTHER CRITERIA DEFINING THE PLACE AT WHICH THOSE SERVICES ARE DEEMED TO BE SUPPLIED .
17 THUS , ACCORDING TO ARTICLE 9 ( 2 ) ( B ), IN THE CASE OF TRANSPORT SERVICES , THE PLACE OF PERFORMANCE AND , THEREFORE , THE PLACE OF SUPPLY FOR TAX PURPOSES IS DEEMED TO BE THE PLACE WHERE TRANSPORT TAKES PLACE , HAVING REGARD TO THE DISTANCES COVERED . IT WAS NECESSARY TO MAKE THAT EXCEPTION TO THE GENERAL RULE LAID DOWN IN ARTICLE 9 ( 1 ) BECAUSE A TRANSPORTER ' S PLACE OF BUSINESS IS NOT AN APPROPRIATE REFERENCE FOR ESTABLISHING TERRITORIAL JURISDICTION FOR TAX PURPOSES . THE VERY NATURE OF THE PERFORMANCE OF THE SPECIFIC SERVICE CONSTITUTED BY TRANSPORT , WHICH IS LIABLE TO BE EFFECTED ON THE TERRITORY OF MORE THAN ONE MEMBER STATE , REQUIRES A DIFFERENT CRITERION , WHICH ESSENTIALLY MUST MAKE IT POSSIBLE TO DETERMINE THE JURISDICTION OF EACH OF THE STATES INVOLVED FOR TAX PURPOSES .
18 IT SHOULD BE NOTED THAT A TRANSPORT OPERATION OF THE TYPE IN QUESTION IN THE CASE PENDING BEFORE THE NATIONAL COURT DOES NOT GIVE RISE TO ANY CONFLICT OF JURISDICTION AS FAR AS THE CHARGING OF VAT IS CONCERNED WHERE THE SHIP EFFECTING THE TRANSPORT PLIES BETWEEN TWO POINTS WITHIN A SINGLE MEMBER STATE AND WHERE THE ROUTE CHOSEN , EVEN IF PART OF IT IS OUTSIDE THE NATIONAL TERRITORY , DOES NOT PASS THROUGH ANY AREA FALLING UNDER THE NATIONAL SOVEREIGNTY OF ANOTHER STATE .
19 IN THE CASE OF SUCH TRANSPORT OPERATIONS , WHICH MAY BE REGARDED AS PURELY INTERNAL , THE TERRITORIAL SCOPE OF VAT MUST BE DETERMINED IN RELATION TO THE BASIC RULES LAID DOWN IN ARTICLES 2 AND 3 OF THE DIRECTIVE AND NOT TO ARTICLE 9 .
20 ALTHOUGH , AS HAS BEEN STATED ABOVE , THE TERRITORIAL SCOPE OF THE SIXTH DIRECTIVE CORRESPONDS TO THAT OF THE EEC TREATY AS DEFINED FOR EACH MEMBER STATE IN ARTICLE 227 , AND ALTHOUGH THE RULES LAID DOWN IN THE DIRECTIVE THEREFORE HAVE BINDING AND MANDATORY FORCE THROUGHOUT THE NATIONAL TERRITORY OF THE MEMBER STATES , THE DIRECTIVE , AND IN PARTICULAR ARTICLE 9 ( 2 ) ( B ) THEREOF , IN NO WAY RESTRICTS THE FREEDOM OF THE MEMBER STATES TO EXTEND THE SCOPE OF THEIR TAX LEGISLATION BEYOND THEIR NORMAL TERRITORIAL LIMITS , SO LONG AS THEY DO NOT ENCROACH ON THE JURISDICTION OF OTHER STATES .
21 IN REPLY TO THE QUESTION REFERRED TO THE COURT IT MUST THEREFORE BE STATED THAT ARTICLE 9 ( 2 ) (