# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 54

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

1 . The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.
2 . The place of supply of the following services to a non-taxable person shall be the place where the services are physically carried out:
( a ) ancillary transport activities such as loading, unloading, handling and similar activities;
( b ) valuations of and work on movable tangible property.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/54 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.