Case C-377/08: Judgment of the Court (Seventh Chamber) of 2 July 2009 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — EGN BV — Filiale Italiana v Agenzia delle Entrate — Ufficio di Roma 2 (Sixth VAT Directive — Article 17(3)(a) — Deductibility and refunding of input VAT — Provision of telecommunications services — Supply of services for a customer established in another Member State — Article 9(2)(e) — Determination of the place where the service is provided)