If a taxable person supplies services, within the meaning of sec. 3a para. 2 of the German VAT Act (Art. 44 of the VAT Directive), to a fixed establishment of another taxable person, the place of supply shall be where the fixed establishment is set up. Determining the existence of a fixed establishment is not always straight forward, especially in cases where the recipient uses external human and technical resources. In the recent legal case of Welmory, the ECJ was tasked with deciding this question. In the ECJ's opinion, even in a case like this, a fixed establishment may possibly exist.