Selvom tjenesteyderen ikke befinder sig i køberens stat, er stedet for tjenestens "karakteristiske ydelse « denne stat, hvorfor der er tale om et klart tilfælde af levering af tjenester i en anden medlemsstat.
Although the agency which provides the service is not located in the state of the purchaser of the service, the place of the "typical provision 'of the service is that state and, in addition, it is a clear case of the provision of a service to another Member State.