Place of provision for services relating to immovable property is the location where the property is or will be. Place of provision of services relating to immovable property is the place where the immovable property is located or intended to be located; this applies to services provided directly in relation to immovable property, including services by experts and estate agents, hotel accommodation, grant of rights to use immovable property, and services for carrying out or coordination of construction work, including architects or interior decorators.