On 6 April 2023, the Dutch Government released changes in the Tour Operators’ Margin Scheme (TOMS) Decree. The VAT consequences in the event of cancellation of (travel) agreements has been clarified which is in line with European case law (ECJ).
Source Crowe
See also Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)
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