VDT VAT – PLACE OF SUPPLY – the Appellant supplied acting services for the production of a film, Perfect Creature in New Zealand – the Appellant’s acting services related to artistic, cultural and entertainment activities – no requirement that the supplies had to be made before a live audience – the Appellant’s supplies were physically carried out in New Zealand – the application of the words of article 9(2)(c) to the facts produced a construction that the place of supply was New Zealand – this construction met the purposes of article 9(2) and 9(2)(c) – satisfied the requirements of legal certainty, produced a rational solution, avoided distortion of competition and supplied no incentive for the Appellant to move her place of business – the place of supply of Appellant’s supply of acting services was New Zealand – Appeal allowed
Citations:
[2007] UKVAT V20454
Links:
VAT
Updated: 12 July 2022; Ref: scu.262529