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The taxpayer asks whether translation and catering services provided directly to exhibitors are ancillary to event management services. The DGT rules that, as they do not form part of a complex service, they are independent supplies subject to their own place of supply rules.
This ruling clarifies that ancillary services provided separately from a main event management contract are treated as distinct supplies, affecting the applicable VAT place of supply rules.
The tax team reviews your specific situation.
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