Title V: Place of taxable transactions

Chapter 3: Place of supply of services [1]

Section 3: Particular provisions [2]

Subsection 4: Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property [3]

Article 53 [4]

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.

[5] This Article shall not apply to admission to the events referred to in the first paragraph where the attendance is virtual.