- The Court ruled that Belgium does not need to explicitly provide for a deviation from the VAT exemption for travel agency services related to trips outside the EU.
- TUI Belgium requested a VAT refund for services related to non-EU travel, claiming exemption since 2000, but this was denied.
- The Belgian court questioned whether an explicit legal provision is required for such a deviation under the stand-still clause of the Sixth VAT Directive.
- The Court found that Belgium’s legislation remains essentially the same as previous law and does not require explicit deviation for the stand-still provision to apply.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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