(2)

the supply of services by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, with the exception of the following: assignments of patents, trade marks and other similar rights, and the granting of licences in respect of such rights; work, other than the supply of contract work, on movable tangible property, carried out for a taxable person; services to prepare or coordinate the carrying out of construction work, such as services provided by architects and by firms providing on-site supervision of works; commercial advertising services; transport and storage of goods, and ancillary services; hiring out of movable tangible property to a taxable person; provision of staff to a taxable person; provision of services by consultants, engineers, planning offices and similar services in scientific, economic or technical fields; compliance with an obligation to refrain from exercising, in whole or in part, a business activity or a right covered by points (a) to (h) or point (j); the services of forwarding agents, brokers, business agents and other independent intermediaries, in so far as they relate to the supply or importation of goods or the supply of services covered by points (a) to (i);

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.