In a circular letter issued by the German Federal Ministry of Finance dated 9 June 2021, the tax authorities adopted the ECJ case law (“Srf konsulterna”, C – 647/17) for determining the place of supply for sales of admission tickets for events pursuant to Section 3a (3) no. 5 of the German VAT Act (cf. Article 53 VAT Directive).
Source WTS
See also
- ECJ Case C-647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
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