Advocate General Ettema concludes that the place of supply rule of art. 6a paragraph 3 part c and art. 6a of the Dutch VAT act apply to mediation in connection with intra-Community trade, but also to mediation for other types of services.
The AG also notes that the work to be performed by the volleyball players can be regarded as the performance that the place of the mediation service can focus on. This place of service is located abroad.
Source: taxlive.nl
