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This Article shall not apply to admission to the events referred to in the first paragraph where the attendance is virtual.
Chapter 3 · Place of supply of services › Section 3 · Particular provisions › Article 53
The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.
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