The specific regime applies to taxable persons who organize trips or tourist tours in their own name and who, to provide the services generally associated with this type of activity, have recourse to taxable third parties ( ECJ, judgment of 22 October 1998, joined cases C-308/96 and C-94/97, TP Madgett and RM Baldwin, ECLI:EU:C:1998:496 ).
Source: gouv.fr
