According to the judgment of the European Court of Justice in case C-647/17, Srf Konsulterna, a course in which a course-free day is included must be considered as having a place of delivery in the Member State in which the course takes place, in accordance with Article 53 of the VAT System Directive. § 21 (1).
According to previous Danish practice, such a non-coherent course should have been considered to have a place of delivery in accordance with the main rule in the VAT Act, section 16, subsection. 1, after which the place of delivery is the customer’s place of establishment.
Following the ruling, the VAT Committee has also adopted some guidelines on when an event is covered by Article 53. According to the guidelines, it is not possible to look exclusively at the length of the course, and therefore all relevant aspects of the course will have to be included in the assessment.
Source: skat.dk
