- Special VAT schemes apply to travel services in the EU, such as the Tour Operator Margin Scheme
- The ECJ ruled that the scheme applies even if a travel agency only resells airline tickets
- The decision is based on previous jurisprudence that the scheme applies to the provision of travel services, even if only one service is provided
- Excluding individual services from the scheme contradicts its purpose of simplification
- The ruling has implications for travel agencies and tour operators in the EU
Source: kmlz.de
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.
Latest Posts in "European Union"
- ECJ Adviser: Transfer Pricing Adjustments Not Subject to VAT in Stellantis Case
- HS Code Updates 2026: Key Changes Impacting Product Classification and Customs Compliance
- Comprehensive Guide to European Extended Producer Responsibility: Navigating Over 30 EPR Streams and Obligations
- CBAM Costs: Why Importers Face Uncertainty From €80 to €700 Per Ton
- EU VAT Gap Worsens in 2023: Compliance and Policy Challenges Across Member States
