# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 53

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/53 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.