The Place of Supply of Admission to Scientific and Educational Events within the European Union

The VAT package has simplified the B2B rules of the place of supply of services within the European Union. However, admission to scientific and educational events is still deemed to take place where these events take place. In this article, the author observes that the new rules applicable since 2011 are a source of double taxation and non-taxation. The author also analyses the concept of “undisclosed agent” and of “voucher” with regard to the distribution of tickets regarding admission to events.