Maybe the most appropriate day of the year for the following VAT readings:
📕 C- 3/09: The concept of admissions to a cinema must be interpreted as meaning that it does not cover the payment made by a customer so as to be able to watch on his own one or more films, or extracts from films, in private cubicles such as those in issue in the main proceedings.
📕 C-568/17: a complex service, which consists in offering interactive sessions of an erotic nature filmed and broadcast live on the internet constitutes an ‘entertainment activity’, which must be considered as being ‘physically carried out, in the place where the service provider has established his place of business and supply of services, which consists in offering interactive sessions of an erotic nature filmed and broadcast live on the internet, does not come within the scope of those provisions when that service has been provided to beneficiaries who are all situated in the Member State of the provider of those services.
📕 C-532/22: Article 53 of Directive 2006/112 must be interpreted as meaning that it does not apply to services provided by a video chat recording studio to the operator of an internet streaming platform and consisting of creating digital content which takes the form of interactive erotic video sessions filmed by such a studio in order to make them available to that operator for the purpose of the latter streaming them on that platform.
Source Aleksandra Heinzer, M.Phil
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