Determining the place of supply for VAT on online events has always been a controversial issue. Since participation in such events is done via the internet, it is possible that the event organiser and the participants are located anywhere in the world. This circumstance creates an additional complication for the determination of the VAT applicable to these services.
Source International Tax Review
Latest Posts in "European Union"
- ECJ/General Court VAT Cases – Pending cases
- ECJ VAT Cases decided in 2025
- ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required
- Public Consultation on Tobacco taxation – excise duties for manufactured tobacco products
- ViDA Assessment Checklist: 28 key questions for evaluating vendors