Court of Justice 6 October 2011, Case C-421/10: Judgment of the Court (Fifth Chamber) of 6 October 2011 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Deggendorf v Markus Stoppelkamp, acting in his capacity as insolvency administrator of the estate of Harald Raab (VAT — Sixth Directive — Article 21(1)(b) — Determination of the place of reference for tax purposes — Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activity in another country — Concept of ‘taxable person established abroad’ )

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