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New version applies from 01/01/2010. 97 provisions change. Later versions: 15/01/2010, 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 52 changes in this version: compare with the current text.

View as of 01/01/2010 What changes

Article 52

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The place of supply of the following services shall be the place where the services are physically carried out:

(a)

cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;

(b)

ancillary transport activities, such as loading, unloading, handling and similar activities;

(c)

valuations of movable tangible property or work on such property.