1. Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in the following cases:

(a) where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied;

(b) where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property.

2. Paragraph 1 shall cover, in particular, the following:

(a) the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected;

(b) the provision of on site supervision or security services;

(c) the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building;

(d) the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like;

(e) work on land, including agricultural services such as tillage, sowing, watering and fertilisation;