EU VAT Committee – place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events

Interpreation of the outcome of the CJEU Srf konsulterna case (C-647/17)

: – the VAT Committee acknowledges that the longer the duration, the less likely it is for a course/seminar/conference to qualify as an event for the purposes of Article 53 of the VAT Directive.

– all its relevant elements, namely content, place and time must be taken into account for the qualification as an event.

Guidelines VAT Committee 114th meeting

See also Working Paper VAT Committee