Article 53 Directive 2006/112/EC
Particular provisions
Title V · Place of taxable transactions › Chapter 3 · Place of supply of services › Section 3 · Particular provisions
Open in the compendium5 cases ↓
Text of Article 53
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.
This Article shall not apply to admission to the events referred to in the first paragraph where the attendance is virtual.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 53: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 53 of Directive 2006/112/EC, most recent first.
- C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
- C-406/20 Phantasialand Judgment · 9 September 2021
- C-647/17 Srf konsulterna Judgment · 13 March 2019 · Sweden
- C-568/17 Geelen Opinion · 12 February 2019 · Netherlands
- C-453/15 A and B Opinion · 7 September 2016 · Germany
VAT Committee guidelines on Article 53: 6
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 125 · 18 November 2024 · document 6.1. New Article 53, second paragraph – Council Directive (EU) 2022/542 – changes in need of transposition
- Meeting 118 · 19 April 2021 · document 7.1. Article 53 – case C 568/17, Geelen , interactive ‑ sessions filmed and broadcasted in real time via the internet (video-chat)
- Meeting 114 · 2 December 2019 · document 6.1. Article 53 – concept of event – case C 647/17 Srf konsulterna
- Meeting 097 · 26 March 2012 · document 5.2 Article 53 – tickets for sports events – supplied by an intermediary acting on behalf of the organiser and in the name of that organiser or in his own name, or by a third party acting on his own behalf or in his own name and on his own behalf – nature of supply and its place of taxation
- Meeting 097 · 26 March 2012 · document 5.3 Article 44 – place of taxation – provision of education and training – services supplied at a distance – conditions for exemption
- Meeting 091 · 2010-05-10-12 · document 6.1 Article 53 – place of supply – admission to cultural, artistic, sporting, scientific, education, entertainment or similar events