In Arrêt Wood Floor (2010), the main place of supply of services of a commercial agent is determined primarily by which criterion?

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The key idea tested is how the place of supply for services performed by a commercial agent is established for VAT purposes. Arrêt Wood Floor (2010) holds that the contract between the agent and the principal sets the primary rule for where those services are supplied. In other words, the place designated in the agreement regarding the service arrangement governs the VAT place of supply. This reflects that the intermediary relationship is defined by the contract, so taxation follows the contract’s allocation of where the service is considered to be supplied. Other factors like the agent’s domicile, the actual location where the service is performed, or the principal’s headquarters are not the decisive determinant on their own when the contract terms specify a place of supply. If the contract is silent, other rules would come into play, but the contract stipulations take precedence as the primary criterion.