On 13/03/2019, the ECJ ruled on VAT reference C-647/17*.

According to the Court the expression ‘services in respect of admission to events’ in that provision include a service, such as that at issue in the main proceedings, in the form of a five-day course on accountancy and management which is supplied solely to taxable persons and requires advance registration and payment.

 

*All ECJ rulings should be read in the concrete context.