| Not every ‘no show’ leads to a VAT refund | |
| On December 23, 2015 the Court of Justice of the European Union (CJEU) rendered judgment in the joined French Air France-KLM and Hop!-Brit Air SAS (case nos. C-250/14 and C-289/14). It ruled that advance payments may be subject to VAT in the case of ‘no shows’. The decision by the CJEU may affect businesses in various sectors, such as hotels, restaurants, tour operators, theaters, cinemas, museums, event agencies, and the telecommunications sector. | |
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