- CJEU issued a judgment on the place of supply of services related to admission to online events
- Case involved a Romanian company operating a video recording studio for erotic streaming
- Romanian Tax Administration assessed the company for output VAT
- CJEU clarified that the special place of supply rule of Article 53 of the VAT Directive has a narrower scope
- Services in respect of admission to entertainment events must have a clear link to granting admission
- CJEU determined that the services provided by the company should not be subject to Romanian VAT
- The place of supply of the services should be determined by the general place of supply rules in the case of B2B supplies
- CJEU’s decision is based on the need to determine if the case is covered by the special place of supply rules of the VAT Directive
Source: internationaltaxreview.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
