There are some general exceptions, and these include:

services connected with land are treated as supplied where the land is located for both B2B and B2C supplies;

short term hire of means of transport for B2B and B2C supplies is supplied where the vehicle is put at the disposal of the customer;

long term hire of means of transport for B2C supplies is supplied where the customer belongs (the general rule applies for B2B supplies);

admission to an event for B2B supplies is supplied where the event takes place;

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