Article 52
The place of supply of the following services shall be the place where the services are physically carried out: (a) cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services; (b) ancillary transport activities, such as loading, unloading, handling and similar activities; (c) valuations of movable tangible property or work on such property.