Comments on T-221/25 (TUI): No Explicit Provision Needed for VAT Exemption Deviation for Travel Agencies

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.

EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed – VATupdate

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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.