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A foundation sought clarification on VAT treatment for organising international conferences, including stand services and catering. The DGT ruled that VAT liability depends on whether the recipient is a taxable person and the location of the event, while also examining potential exemptions for cultural services.
This ruling clarifies the VAT implications for event organisers, highlighting that the tax treatment is determined by the status of the recipient and the physical location of the services provided.
The tax team reviews your specific situation.
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