EU VAT treatment of reselling tickets

In this article, the author deals with the place of supply of reselling tickets for events, more specifically the 1998 World Championship Football in France on the basis of a decision of a German Court relating to that event. The author not only discusses the background of the court's decision, but also the problems and distortions resulting from the application of the current place-of-supply rules and those that will come into effect on 1 January 2010 and 2011.