The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport.
Leveringsstedet for ydelser, der leveres af en formidler, som handler i andres navn og for andres regning, såfremt han medvirker ved levering af ydelser i form af transport af varer inden for Fællesskabet, er afgangsstedet for transporten.