By Francisco Javier Sánchez Gallardo
The judgment of today, 27-1-2021, C‑787/19, Commission v Austria, confirms some criteria already declared by the ECJ regarding the tour operators margin scheme (TOMS), stating the incompatibility with the VAT Directive of excluding the business trips from its application and that it is also incorrect to allow operators the global computation for each tax period of the taxable base of operations.
Source: linkedin.com
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