- The application of § 25 UStG (German VAT law) to travel services is complex and aims for EU-wide harmonization through margin taxation.
- The main issue discussed is whether margin taxation applies to travel operators based outside the EU without a fixed establishment in the EU.
- The court ruled that § 25 UStG also applies to such non-EU travel operators, contrary to previous administrative guidance.
Source: datenbank.nwb.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.
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