Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

TOMS VAT Calculation examples – The Post-Brexit Edition

2 days ago

United Kingdom

Tour Operators Margin Scheme – Negative Margins

4 weeks ago

European Union

Medical Meetings and Events: Who’s responsible for identifying VAT exposure and recovery?

1 month ago

United Kingdom

VAT TOMS: No repayment for negative margin

1 month ago

European Union

EU overhaul of tourism operators VAT scheme may slip – TOMS

2 months ago

United Kingdom

TOMS – negative margin permitted? The Square case

2 months ago

Germany

European Commission Closes Infringement Procedure Against Germany Regarding Special VAT Travel Agent Scheme

2 months ago

European Union

Public Consultation: VAT package for travel and tourism (in preparation)

2 months ago

European Union

Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector

2 months ago

Germany

New VAT requirements for the travel industry are pushed back

2 months ago

Germany

Germany Delays VAT Changes For Tour Operators

2 months ago

Germany

Recent VAT developments for travel and services apartment businesses

3 months ago

France

Sectoral regimes – Travel agencies and organization of tourist circuits

3 months ago

European Union Germany

Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided

3 months ago

Ukraine

VAT taxation of tour operators and travel agents

3 months ago

Germany

5 Major Developments in Germany

3 months ago

European Union

5 Major Developments: European Union

3 months ago

Germany

Germany defers new VAT rules again

3 months ago

European Union Poland

Flashback on ECJ Cases – C-557/11 (Kozak) – Special VAT scheme for travel agencies not for transport services provided by the travel agency itself

4 months ago

European Union Portugal

Flashback on ECJ Cases – C-450/11 (Commission v Portugal) – TOMS – Differences between language versions — National legislation providing for the application of special scheme to persons who are not travelers — Concepts traveller” and “purchaser”

4 months ago

European Union United Kingdom

Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveler includes the additional amount charged by a travel agent acting as an intermediary on behalf of a tour operator

4 months ago

Austria European Union Germany

The State of TOMS 2022

4 months ago

European Union

Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”

5 months ago

European Union

Travel Agent’s VAT Special Scheme – Proposals of the Group on the Future of VAT

5 months ago

European Union

Group on the future of VAT 39th meeting: Review VAT rules Travel and Tourism

5 months ago

Germany

German VAT proposal threatens to make country ‘toxic’

6 months ago

European Union

Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer

7 months ago

European Union United Kingdom

Tour Operators Margin Scheme (“TOMS”)

8 months ago

European Union United Kingdom

VAT and the Travel Industry – UK and wider developments

8 months ago

Austria

Austria: Tour Operators Margin Scheme (TOMS)

9 months ago

Belgium European Union

Flashback on ECJ Cases C-599/12 (Jetair and BTWE Travel4you) – Travel agents can be treated differently from intermediaries

10 months ago

France

Sectoral regimes – Travel agencies and organization of tourist circuits

11 months ago

Tag - TOMS (Tour Operators Margin Scheme)

TOMS VAT Calculation examples – The Post-Brexit Edition

Tour Operators Margin Scheme – Negative Margins

Medical Meetings and Events: Who’s responsible for identifying VAT exposure and recovery?

VAT TOMS: No repayment for negative margin

EU overhaul of tourism operators VAT scheme may slip – TOMS

TOMS – negative margin permitted? The Square case

European Commission Closes Infringement Procedure Against Germany Regarding Special VAT Travel Agent Scheme

Public Consultation: VAT package for travel and tourism (in preparation)

Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector

New VAT requirements for the travel industry are pushed back

Germany Delays VAT Changes For Tour Operators

Recent VAT developments for travel and services apartment businesses

Sectoral regimes – Travel agencies and organization of tourist circuits

Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided

VAT taxation of tour operators and travel agents

5 Major Developments in Germany

Germany defers new VAT rules again

Flashback on ECJ Cases – C-557/11 (Kozak) – Special VAT scheme for travel agencies not for transport services provided by the travel agency itself

Flashback on ECJ Cases – C-450/11 (Commission v Portugal) – TOMS – Differences between language versions — National legislation providing for the application of special scheme to persons who are not travelers — Concepts traveller” and “purchaser”

Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveler includes the additional amount charged by a travel agent acting as an intermediary on behalf of a tour operator

The State of TOMS 2022

Travel Agent’s VAT Special Scheme – Proposals of the Group on the Future of VAT

Group on the future of VAT 39th meeting: Review VAT rules Travel and Tourism

German VAT proposal threatens to make country ‘toxic’

Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer

Tour Operators Margin Scheme (“TOMS”)

VAT and the Travel Industry – UK and wider developments

Austria: Tour Operators Margin Scheme (TOMS)

Flashback on ECJ Cases C-599/12 (Jetair and BTWE Travel4you) – Travel agents can be treated differently from intermediaries

Sectoral regimes – Travel agencies and organization of tourist circuits

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