Translation of "Chute d'un autre meuble " (French → English) :

For the purpose of this Directive, 'product' means all movables even if incorporated into another movable or into an immovable'.

'F. Place of the supply of services in the case of valuations of or work on movable tangible property By way of derogation from Article 9 (2) (c), the place of the supply of services involving valuations or work on movable tangible property, provided to customers identified for value added tax purposes in a Member State other than the one where those services are physically carried out, shall be deemed to be in the territory of the Member State which issued the customer with the value added tax identification number under which the service was carried out for him.

They will cover the following in particular: - work in respect of movable property (contract work and/or supplies of services relating to movable property); - the question of tax representation in connection with the requirement that firms make out a VAT return in a Member State in which they are not established, even if they effect only one taxable sale there; - simplification measures aimed at speeding up the refund of VAT paid in another Member State.

* Product: all movable objects, even when incorporated into another movable or into an immovable object.

For the purpose of this Directive 'product' means all movables, with the exception of primary agricultural products and game, even though incorporated into another movable or into an immovable'.

The average company employs about 50 workers, and their activities are devoted about 70 per cent in the production of wooden furniture, 20 per cent in upholstered furniture and 10 per cent in the category that is known as " other furniture," with a total national complement of about 93,000 employees.