Finmeccanica Group Services SpA v Revenue and Customs Commissioners [2014] UKFTT 224 (TC), [2014] All ER (D) 53 (Jun)
It was well established by the Court of Justice of the European Union that the specific rules set out in Art 9(2) of the Sixth Directive were not to be regarded as exceptions from the general rule, but rather that the general rule was a default rule which applied where the place of supply was not determined by a specific rule.
