Questions referred 1) Is Article 59a(b) of Directive 2006/112/EC, 1 as amended by Article 2 of Directive 2008/8/EC, 2 to be interpreted as meaning that the use of roaming services in a Member State in the form of access to the national mobile telephone network for the purpose of establishing incoming and outgoing connections by a ‘non-taxable end customer’ temporarily resident in that Member State constitutes ‘use and enjoyment’ in that Member State which justifies the transfer of the place of s...
