Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
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From 1 January 2011, Articles 53 and 54 of Directive 2006/112/EC shall be replaced by the following:
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.
1.The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.
2.The place of supply of the following services to a non-taxable person shall be the place where the services are physically carried out:
(a)ancillary transport activities such as loading, unloading, handling and similar activities;
(b)valuations of and work on movable tangible property.’.
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