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The following exceptions apply to both business customers and consumers:

1. Ìý

   •ÌýÌýÌýÌý Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

2. Ìý

   These services are subject to VAT according to the place where the immovable property is physically located.

3. Ìý

   •ÌýÌýÌýÌý Short-term hire of means of transport.

4. Ìý

   'Means of transport' includes cars, boats, aeroplanes and similar vehicles supplied without a driver/operator.

5. Ìý

   'Short-term' means less than 90 days for boats and similar vessels, and less than 30 days in all other cases.

6. Ìý

   VAT applies to these services in the country where the means of transport is put at the disposal of the customer.

7. Ìý

   •ÌýÌýÌýÌý Admission to and supplies of services in respect of admission to cultural, sporting, artistic, scientific, educational or similar events.

8. Ìý

   These services are subject to VAT according to the place where the