The administrative court ruled in favor of the taxpayer, asserting that Polish law aligns with EU Directive 2006/112/EC. The ECJ ruling underscored that the directive necessitates the application of the special regime to travel agents’ transactions involving customers in their name and utilizing third-party supplies for travel services. The directive does not require the inclusion of ancillary services for the regime’s application.
Source: GVC
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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