- ETAF welcomed the EU’s efforts to modernize VAT rules for the travel and tourism sector.
- ETAF criticized the current Tour Operators’ Margin Scheme (TOMS) for causing legal uncertainty, distorting competition, and disadvantaging EU operators.
- ETAF supports limiting TOMS to B2C transactions and excluding B2B activities to restore VAT neutrality.
- ETAF called for greater harmonization, clearer definitions, and alignment with EU environmental and competitiveness goals.
- The public consultation closed with 244 responses, mostly from companies in Germany and Austria, and ETAF’s input is expected to influence further VAT reform.
Source: vatabout.com
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"
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law
- Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases
