(a)
transfers and assignments of copyrights, patents, licences, trade marks and similar rights;
(b)
advertising services;
(c)
the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;
(d)
obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this Article;
(e)
banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes;
(f)
the supply of staff;
(g)
the hiring out of movable tangible property, with the exception of all means of transport;
(h)
the provision of access to a natural gas system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked thereto.
Subsection 10
Prevention of double taxation or non-taxation
Article 59a
▼M28 M32
In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44 and 45, Article 54(1), second subparagraph, and Articles 56, 58 and 59:
(a)
consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community if the effective use and enjoyment of the services takes place outside the Community;
(b)
consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory if the effective use and enjoyment of the services takes place within their territory.