Case C-931/19: Judgment of the Court (Tenth Chamber) of 3 June 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Titanium Ltd v Finanzamt Österreich, formerly Finanzamt Wien (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 43 and 45 — Directive 2006/112/EC, as amended by Directive 2008/8/EC — Articles 44, 45 and 47 — Provision of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Letting a property in a Member State — Owner of a property with its registered office on the island of Jersey)