Chapter V: Place of taxable transactions

Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 7: Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services

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.