Chapter 3 - Place of Supply
Part 2 - Place of Supply of Services
Section 2 - Special Cases
Article 21 - Supply of Other Services
The place of supply for the following Services shall be the place of actual performance:
restaurant, hotel and catering services.
cultural, artistic, sport, educational and recreational Services.
services linked to transported Goods supplied from a taxable Supplier residing in a Member State to a non-taxable Customer residing in another Member State.