Leveringsstedet for ydelser, der leveres af en formidler, som handler i andres navn og for andres regning, såfremt han medvirker ved levering af ydelser i form af transport af varer inden for Fællesskabet, er afgangsstedet for transporten.
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport.