Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Supply of services
(Council Directive 77/388, Art. 9(2)(c), first indent)
The first indent of Article 9(2)(c) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes lays down that the place of the supply of services relating to cultural, artistic, sporting, scientific, educational and entertainment or similar activities, including those of the organisers of such activities, and ancillary services, is the place where those services are physically carried out. That provision must be interpreted as meaning that an inclusive service provided by an organiser to exhibitors at a fair or in an exhibition hall falls within the category of services referred to therein.
The features common to the various categories of services referred to in the first indent of Article 9(2)(c) of the Sixth Directive originate in the complex nature of the services concerned, which are various services, and in the fact that those services are generally provided for a number of different recipients, that is to say, all the people taking part, in a variety of capacities, in cultural, artistic, sporting, scientific, educational or entertainment activities. Those various categories of services also have the common feature that they are usually provided for specific events, and the place where those complex services are physically carried out is easy to identify, as a rule, since such events take place at specific locations. A show or a fair, whatever its theme, seeks to provide to a number of different recipients, as a rule in a single place and on a single occasion, a variety of complex services, with the purpose, in particular, of presenting information, goods or events in such a way as to promote them to the visitors.
In those circumstances, it must be possible to regard a show or a fair as being covered by the similar activities referred to in the first indent of Article 9(2)(c) of the Sixth Directive.
(see paras 23-25, 29, operative part)