199(1)  Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:

(a)the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works regarded as a supply of goods pursuant to Article 14(3);

(b)the supply of staff engaged in activities covered by point (a);

(c)the supply of immovable property, as referred to in Article 135(1)(j) and (k), where the supplier has opted for taxation of the supply pursuant to Article 137;

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