Application of the rule for determining the location of events in the areas of teaching and science further requires that the event must generally be accessible to the public. This prerequisite (according to a CJEU judgment) is not a requirement for determining the location, and thus, the German VAT rule is to be amended. In addition, the German VAT implementing decree inserts a criterion requiring the physical presence of the recipient of the supply at the event. Online participation, therefore, is removed from the scope of application of the German VAT law.
Source:
See also ECJ Case C-647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
