Quite an eventful time for the special VAT scheme for travel agents/TOMS. Whilst the CJEU rules against Austria in the Commission/Austria case (C-787/19) for not applying TOMS correctly, there are some interesting developments going on in the UK and Germany. Even more, as part of its Tax Action Plan, the European Commission is evaluating whether TOMS is still fit for purpose.
Source: Deloitte NL
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