The European Court of Justice (ECJ) has made its judgement in the case C-108/22. This case looked at whether the special scheme for travel agents, referred to as the Tour Operators Margin Scheme (TOMS), should be applied to the purchase and resale of hotel services where no additional services accompany the sale.
Source: fiscalsolutions.co.uk
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
- C-552/17 (Alpenchalets Resorts) – Judgment – Provision by a travel agency of a holiday residence rented with additional benefits each constitutes a single service under TOMS
- 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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