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 Sets May 1, 2026, as Effective Date for VAT Chain Reform Measures
- NCTS Phase 6 Opt-Out Goes Live April 1, 2026: Key Changes and Technical Impacts
- Belgium Implements VAT Exemption for Small Businesses and Mandates B2B E-Invoicing from 2026
- Belgium Streamlines Breakbulk Declarations and Tariff Quota Applications with New MASP Procedure
- Belgian Tax Authority Confirms GKS 2.0 Deadlines; Extended Tolerance Period for Catering Businesses
