1.
The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides:
(a)
telecommunications services;
(b)
radio and television broadcasting services;
(c)
electronically supplied services, in particular those referred to in Annex II.
Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.
Subsection 9
Supply of services to non-taxable persons outside the Community