Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services

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

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