Source: All England Reporter
Publisher Citation: [2006] All ER (D) 148 (Mar)
Court: Court of Justice of the European Community (Sixth Chamber)
Judge:

Judges Malenovsky (President of Chamber), Borg Barthet (Rapporteur) and Lohmus
Judgment Dates: 10 March 2006

Catchwords

European Community - Value added tax - Supply of goods or services - Place of supply - Fairs and shows - Inclusive service provided by organiser to exhibitors at fair or show - Where service supplied - Council Directive (EEC) 77/388, art 9(2)(c).

The Case

The first indent of art9(2)(c) of the Council Directive (EEC) 77-388 (which provided, inter alia, that the place of the supply of services relating to cultural, artistic, sporting, educational, entertainment or similar activities, including the activities of the organisers of such activities, and where appropriate the supply of ancillary services, was the place where those services were physically carried out) had to be interpreted as meaning that an inclusive service provided by an organiser to exhibitors at a fair or in an exhibition hall fell within the category of services referred to in that provision.

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