The Court of Justice of the EU rules that the special scheme for travel agencies also applies to a hotel broker such as C. The fact that C only purchases and resells accommodation services without providing additional services is irrelevant.
Source Taxlive
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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