Article 53

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place. This Article shall not apply to admission to the events referred to in the first paragraph where the attendance is virtual.

Cited at article level by

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05