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CJEU reaffirms criteria for applying the special VAT scheme for travel agents

The judgment by the CJEU (C-787/19) reaffirms that the TOMS also applies to travel services sold to other businesses. However, the Dutch ‘globalization scheme’, the method of calculating the VAT to be paid by tour operators based on the margin within a tax period, does not comply with the VAT Directive.

Source: Deloitte

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