Article 33a 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 compendium1 case ↓
Text of Article 33a
The supply of tickets granting access to a cultural, artistic, sporting, scientific, educational, entertainment or similar event by an intermediary acting in his own name but on behalf of the organiser or by a taxable person, other than the organiser, acting on his own behalf, shall be covered by Article 53 and Article 54(1) of Directive 2006/112/EC.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 33a: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 33a of Implementing Regulation (EU) No 282/2011, most recent first.
- C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania