The Court of Justice of the European Union (CJEU) recently issued a judgment (Case C-108/22, C.sp. zo.o.) on the complex and controversial special VAT scheme for travel agents.
- The crux of the case
- Clarity and controversy
- A pressing need for action
Source: ITR
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
Latest Posts in "European Union"
- Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions till October 23, 2025
- ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption
- EU and Indonesia conclude negotiations on free trade agreement
- ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive
- FISC Hearing on Tax Implications of Trump Administration Policies September 23
