- The Polish company C acts as a hotel broker, offering commercial entrepreneurs the opportunity to book accommodation in hotels and similar establishments.
- Although C does not own any accommodation, it purchases accommodation services from other taxable persons and resells them to its customers at a price that includes the cost of acquiring the services and a profit margin.
- The Polish tax authorities do not consider this to be a travel service as it does not consist of a series of in-house and external services.
- However, the European Court of Justice states that the purchase and resale of accommodation services falls under the travel agency scheme, even if there are no additional services.
Source BTW jurisprudentie
See also
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
- Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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