The purpose of this circular is to clarify the administration’s interpretation of the judgment C-647/17 of the Court of Justice of the European Union in the case Skatteverket v SRF Konsulterna AB. The duration can no longer be regarded as the sole decisive criterion for defining an event within the meaning of Article 21, § 3, 3 °, of the VAT Code. One must investigate all relevant elements such as duration, content and the place where the event takes place.
Source fisconetplus
See also ECJ Case C‑647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
Latest Posts in "Belgium"
- Belgium Proposes VAT Reform for Art, Antiques, and Virtual Services to Align with EU Directive
- Belgium Postpones VAT Chain Reform and Eases Reporting for Mixed and Partial Taxpayers
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- E-Invoicing in Belgium – Factsheet
- Comments on ECJ case C-234/24 (Brose Prievidza):No VAT Exemption for Tooling Without Physical Movement
