TITLE VPLACE OF TAXABLE TRANSACTIONS
F1CHAPTER 3Place of supply of services
Section 3Particular provisions
Subsection 4Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
F1Article 53
The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.
Article 54
1
The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.
2
The place of supply of the following services to a non-taxable person shall be the place where the services are physically carried out:
a
ancillary transport activities such as loading, unloading, handling and similar activities;
b
valuations of and work on movable tangible property.
Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.