Article 33 of the Implementing Regulations establishes the conditions for zero-rating services supplied by a Taxable Person to a customer without a Place of Residence in any Member State. The default principle is that such supplies are zero-rated. However, the Article specifies several exceptions where this treatment is not applicable. These include cases where the place of supply falls within a Member State under Articles 17 to 21 of the Agreement, if the customer is a resident or benefits from the services in a Member State, or if services relate to tangible goods located therein. An exception is specified for tourist tax refund services under Article 73.