In its judgment in TRR, the European Court of Justice (ECJ) took the view that, for the purposes of determining the place of supply of advisory services supplied to them, entities that are engaged in both economic and non-economic activities must be regarded as being engaged in economic activities, even if they use the advisory services for their non-economic activities. In this article, the author discusses the lack of clarity of the legal provision to the same effect that will enter into force on 1 January 2010, and the consequences of TRR for the ECJ's doctrine of "asset labelling" and its impact on the interest of certain recipients of services to set up VAT avoidance schemes. Finally, the author questions the validity of the facts on which the ECJ based its decision in TRR.