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Spanish tax administration's view of the ECJ case
The Spanish tax administration has published its interpretation of the ECJ case C530/09 Inter-mark Group, concerning installation and dismantling of stands at exhibitions. The Spanish tax office takes the view that the place of supply of these services depends on the characteristics of the stand:
- Where the exhibition stands match uniform standards and are not individualized according to requirements of the exhibitor, their installation and maintenance are considered for services ancillary to the event provided that the event is held only once, or it is held periodically but on the same place. Place of supply is determined in accordance with Art. 44 (B2B) and Art. 54 (B2C) of Dir 2006/112/EC.
- If the stands are custom made based on client's specifications with regard to appearance and functionality, then services related to these stands are classified as advertising services, and the stand itself is considered an attraction or presentation of the qualities of the products. Respectively, place of supply is determined in accordance with Art. 44 (B2B) and Art. 43 (B2C) of Dir 2006/112/EC.
- Where the services related to stand cannot be put in one of the above two categories then they qualify as hire of movable tangible property (place of supply is in accordance with Art. 44 (B2B), Art. 43 and Art. 59 (B2C).
In any case the services connected to stands at events are not considered for land-related services.
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