CHAPTER V

PLACE OF TAXABLE TRANSACTIONS
SECTION 4

Place of supply of services

(Articles 43 to 59 of Directive 2006/112/EC)
Subsection 7

Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
Article 32
1
Services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events as referred to in Article 53 of Directive 2006/112/EC shall include the supply of services of which the essential characteristics are the granting of the right of admission to an event in exchange for a ticket or payment, including payment in the form of a subscription, a season ticket or a periodic fee.
2
Paragraph 1 shall apply in particular to:
a
the right of admission to shows, theatrical performances, circus performances, fairs, amusement parks, concerts, exhibitions, and other similar cultural events;
b
the right of admission to sporting events such as matches or competitions;
c
the right of admission to educational and scientific events such as conferences and seminars.
3
Paragraph 1 shall not cover the use of facilities such as gymnastics halls and suchlike, in exchange for the payment of a fee.