The European Court of Justice (ECJ) decided in case C‑108/22 Dyrektor Krajowej Informacji Skarbowej that the service provided by a taxable person, which consists in purchasing accommodation from other taxable persons and reselling them, in its own name, to other business operators, is covered by the special value added tax scheme applicable to travel agents, even though those services are not accompanied by ancillary services.
Source: PwC DE
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