Loukota/Stefaner

Taxation of Artistes and Sportsmen in International Tax Law

1. Aufl. 2007

ISBN: 978-3-7073-1205-8

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Taxation of Artistes and Sportsmen in International Tax Law (1. Auflage)

S. 463Place of “Supply” for Activities of Artistes and Sportsmen under the Sixth Directive

Claudia Lantos

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S. 465I. Introduction

The financing of the European Union is based on the revenue of the Member States, whose resources include those accruing from Value Added Tax. In order to establish legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services, the European Union has established a Common System of value added tax by introducing the Sixth Directive on Value Added Tax.

The purpose of the Sixth Directive on Value Added Tax (VAT) was to provide a uniform basis of assessment within the territory of the Member States of the European Union, thus avoiding double taxation, double non-taxation and distortion of competition. The provisions of the Sixth Directive also facilitate the allocation of collected Value Added Tax to the appropriate country.

As the Sixth Directive had been significantly amended on several occasions and new amendments will be introduced, the Council of the European Union has consolidated the First and the Sixth Directives concerning the system of VAT. ...

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I.	Introduction

II.	Taxable Transactions by Artists and Sportsmen
	2.1	Artists and sportsmen as entrepreneur
	2.2	Definition of sportsmen and artists under VAT rules
	2.3	“Transaction for a consideration”
	2.4	Supply of goods – Supply of services
	2.5	Services as such – Similar services – Ancillary services

III.	Place of Supply according to the Council Directive on VAT
	3.1	“Where the service provider resides” – Article 43
	3.2	“Where the service is physically carried out” – Article 52
	3.3	“Where the customer is established” – Article 56
	3.4	Single supply – multiple supplies

IV.	Outlook on the development of the place of supply rules
	4.1	General remarks
	4.2	The proposed new provisions with respect to artists and sportsmen

V.	ConclusionS. 464

Taxation of Artistes and Sportsmen in International Tax Law

S. 463Place of “Supply” for Activities of Artistes and Sportsmen under the Sixth Directive

S. 465I. Introduction

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