Quite an eventful time for the special VAT scheme for travel agents/TOMS. Whilst the CJEU rules against Austria in the Commission/Austria case (C-787/19) for not applying TOMS correctly, there are some interesting developments going on in the UK and Germany. Even more, as part of its Tax Action Plan, the European Commission is evaluating whether TOMS is still fit for purpose.
Source: Deloitte NL
Latest Posts in "European Union"
- Evaluating EU Rules of Origin: A Call for Public Input
- Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)
- Understanding VAT Rules for Dropshipping: Compliance, Registration, and Cross-Border Sales Challenges
- EU Commission Proposes New Revenue Sources for 2028-2034 Budget, Including Corporate Contributions
- EU Customs Reforms 2028: Platforms Become Deemed Importers, Assume Duties and Compliance Responsibilities
