Training, conferință, seminar ..... colectăm TVA? Ce ne învață C‑647/17 Srf konsulterna AB despre serviciile de acordare a accesului la evenimente?
Training, conference, seminar ..... do we collect VAT? What does C-647/17 Srf konsulterna AB teach us about the services for granting the access to events?

Summary/Abstract: The present study includes a ciritcal analyis of the value added tax (VAT) place of supply rules for education related services, with the aim to clarify where should be these taxed: where they are performed? Where is the client established? Where is the supplier established? The article does not examine the conditions under which such services might be exempt from VAT. The first section is a short history of the rules for these services. The second section is a detaliatiation of problems faced by tax specialist in practice as regards the place of supply of these services and the third section presents the clarifications brought by the European Court of Justice in Case C‑647/17 Srf konsulterna AB decided on 13th March 2019 .

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