During the 114th meeting of the EU VAT Committee on Dec 2, 2019, the VAT Committee based on questions received from Sweden discussed certain issues linked with the judgment of the European Court of Justice in case C-647/17, Srf konsulterna (Decision C-647/17),
The judgment for the first time examined and defined the material scope of Article 53 of the VAT Directive dealing with the place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events. According to that provision the place of supply of these services, when supplied to a taxable person, is where those events actually take place.
The VAT Committee did not issue an opinion yet. the Swedish delegation believe that there is a risk that these issues regarding the expression ‘services in respect of admission to events’ in article 53 are being applied in a different manner in the Member States. Given the risk of double taxation or non-taxation, we consider that it would be essential that this subject will be discussed in the VAT Committee at the earliest possible opportunity.
Source Circabc
