- The case concerns VAT on holiday trips outside the EU offered by TUI, part of the Belgian VAT group TRAVEL4YOU.
- TUI and TRAVEL4YOU claimed VAT exemption for such trips since January 1, 2000, and requested a refund for VAT they believed was wrongly paid.
- The tax authorities denied the refund, arguing the services remained taxable under the standstill provision.
- The EU Court ruled that national law does not need to explicitly state the VAT exemption deviation for travel agency services outside the EU; an implicit provision is sufficient.
- The removal of explicit legal wording and replacement with implicit provisions does not mean the legislation is fundamentally different from previous law.
Source: nlfiscaal.nl
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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