For the purpose of applying the rules concerning the place of supply of services:

1. 1.

   a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;

2. 2.

   a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.