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Place of Supply of Cupid’s arrow

How apt that news of this case reached us on St Valentine’s Day (patron saint of beekeepers and epilepsy sufferers).

The taxpayer provided “matchmaker” services to clients to help them find a companion or perhaps, for those lucky few, a life partner.

The taxpayer treated the supplies as falling under Article 59 (c) of the VAT directive, the supply of “services of consultants, engineers, consultancy firms, lawyers, accountants, and other similar services, as well as data processing and the provision of information”.

Source Richard Luckin

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