ECJ on the place of performance of a software contract

ECJ on the place of performance of a software contract

A case concerning a claim for payment for the development and operation of software. The 'place of performance' of a contract for the development and ongoing operation of software designed to meet the needs of a customer established in a Member State other than that in which the software developer is based, is the place where the customer accesses the software, that is to say, consults and uses it.