Article 33 Implementing Regulation (EU) No 282/2011
Place of supply of services
Chapter V · Place of taxable transactions › Section 4 · Place of supply of services
Open in the compendium2 cases ↓
Text of Article 33
The ancillary services referred to in Article 53 of Directive 2006/112/EC shall include services which are directly related to admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events and which are supplied separately for a consideration to a person attending an event.
Such ancillary services shall include in particular the use of cloakrooms or sanitary facilities but shall not include mere intermediary services relating to the sale of tickets.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 33: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 33 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
- C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden