Tag - TOMS (Tour Operators Margin Scheme)

European Union

GFV – Travel and tourism package: The launch of the public consultation and the call for evidence have been delayed

2 days ago

European Union

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

2 days ago

United Kingdom

Golf Holidays Worldwide Ltd: Tour Operators Margin Scheme – FTT

2 weeks ago

European Union United Kingdom

Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK

2 weeks ago

United Kingdom

Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss

3 weeks ago

United Kingdom

Use TOMS or not to account for VAT on Wholesale Travel Supplies?

3 weeks ago

United Kingdom

The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case

3 weeks ago

United Kingdom

VAT and TOMS: Complex and costly

3 weeks ago

United Kingdom

FTT: GIGABIZ LTD, XIAO WANG, XUHUA JI – Travel Operators Margin Scheme – use of direct effect by appellant

3 weeks ago

Austria

Austrian TOMS is extended to B2B supplies

4 weeks ago

United Kingdom

Sonder Europe Ltd – Tribunal allows taxpayer’s appeal confirming that it was a tour operator within the scope of the Tour Operator’s Margin Scheme (TOMS)

1 month ago

United Kingdom

Tour Operators’ Margin Scheme (TOMS) A Brief Guide

1 month ago

European Union Poland

Comments on C-108/22: Polish VAT regulations for travel agents

1 month ago

European Union Spain

Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents

2 months ago

European Union

Special VAT rate for travel agents for accommodation which is resold without ancillary services

2 months ago

European Union

Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation

2 months ago

United Kingdom

Uber Says it Paid UK Tax Authority £386 Million Over VAT Dispute

2 months ago

European Union

Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

2 months ago

United Kingdom

Sonder Europe Ltd: TOMS on short-term apartment stays – FTT

2 months ago

United Kingdom

TOMS: does the scheme apply to the supply of serviced apartments?

2 months ago

United Kingdom

VAT and Serviced Accommodation Provision – Sonder Europe Ltd – it’s a TOMS Supply

2 months ago

United Kingdom

Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was covered by TOMS

2 months ago

United Kingdom

FTT: SONDER EUROPE LTD – Tours Operators’ Margin Scheme – apartments leased from landlords used to provide short term accommodation to travellers

2 months ago

Italy

Foreign travel agencies cannot claim of Italian VAT

2 months ago

European Union

5 Major Developments: European Union

3 months ago

United Kingdom

5 Major Developments in the United Kingdom

3 months ago

Netherlands

5 Major Developments in Netherlands

3 months ago

European Union

Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme

3 months ago

Poland

5 Major Developments in Poland

3 months ago

Russia

5 Major Developments in Russia

3 months ago

European Union

Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

3 months ago

European Union

Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

3 months ago

Netherlands

Tax authorities explain why no appeal is filed against Court of Appeal of The Hague of 30 March 2023 re TOMS

3 months ago

Tag - TOMS (Tour Operators Margin Scheme)

GFV – Travel and tourism package: The launch of the public consultation and the call for evidence have been delayed

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

Golf Holidays Worldwide Ltd: Tour Operators Margin Scheme – FTT

Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK

Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss

Use TOMS or not to account for VAT on Wholesale Travel Supplies?

The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case

VAT and TOMS: Complex and costly

FTT: GIGABIZ LTD, XIAO WANG, XUHUA JI – Travel Operators Margin Scheme – use of direct effect by appellant

Austrian TOMS is extended to B2B supplies

Sonder Europe Ltd – Tribunal allows taxpayer’s appeal confirming that it was a tour operator within the scope of the Tour Operator’s Margin Scheme (TOMS)

Tour Operators’ Margin Scheme (TOMS) A Brief Guide

Comments on C-108/22: Polish VAT regulations for travel agents

Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents

Special VAT rate for travel agents for accommodation which is resold without ancillary services

Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation

Uber Says it Paid UK Tax Authority £386 Million Over VAT Dispute

Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

Sonder Europe Ltd: TOMS on short-term apartment stays – FTT

TOMS: does the scheme apply to the supply of serviced apartments?

VAT and Serviced Accommodation Provision – Sonder Europe Ltd – it’s a TOMS Supply

Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was covered by TOMS

FTT: SONDER EUROPE LTD – Tours Operators’ Margin Scheme – apartments leased from landlords used to provide short term accommodation to travellers

Foreign travel agencies cannot claim of Italian VAT

5 Major Developments: European Union

5 Major Developments in the United Kingdom

5 Major Developments in Netherlands

Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme

5 Major Developments in Poland

5 Major Developments in Russia

Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

Tax authorities explain why no appeal is filed against Court of Appeal of The Hague of 30 March 2023 re TOMS

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