10. Locul prestării serviciilor furnizate de un studio de înregistrare de videochaturi operatorului unei platforme de difuzare prin internet
10. Place of supply of the services provided by a video chat recording studio to the operator of an internet broadcasting platform

Summary/Abstract: The Court of Justice of the European Union, in Case C 532/22 Westside Unicat, held, on the one hand, that Article 53 of Directive 2006/112 should not be regarded as an exception to a general rule and, on the other hand, that the solution contained in the judgment in Case C 568 Geelen, concerning the scope of the specific connecting rule then laid down in the first indent of Article 9(2)(c) of the Sixth Directive 77/388 and in Article 52(a) of Directive 2006/112, cannot be transposed to the specific connecting rule laid down in Article 53 of Directive 2006/112 and does not apply to services supplied for the purpose of carrying out an activity which gives rise to an event, but only to services consisting in the marketing to customers of the right of admission to such an event. The services supplied by a video chat recording studio to the operator of an internet broadcasting platform are supplied for the purpose of carrying out an activity which gives rise to an event and not for the purpose of marketing to customers the right of admission to the event, so that Article 53 of Directive 2006/112 is not applicable in the case.

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