European UnionUnited Kingdom Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK 8 months ago
United Kingdom Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss 8 months ago
United Kingdom The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case 8 months ago
United Kingdom FTT: GIGABIZ LTD, XIAO WANG, XUHUA JI – Travel Operators Margin Scheme – use of direct effect by appellant 8 months 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) 8 months ago
European UnionSpain Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents 9 months ago
European Union Special VAT rate for travel agents for accommodation which is resold without ancillary services 9 months ago
European Union Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation 9 months ago
European Union Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation 9 months ago
United Kingdom VAT and Serviced Accommodation Provision – Sonder Europe Ltd – it’s a TOMS Supply 9 months ago
United Kingdom Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was covered by TOMS 9 months ago
United Kingdom FTT: SONDER EUROPE LTD – Tours Operators’ Margin Scheme – apartments leased from landlords used to provide short term accommodation to travellers 9 months ago
European Union Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme 10 months ago
European Union Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme 10 months ago
European Union Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents 10 months ago
Netherlands Tax authorities explain why no appeal is filed against Court of Appeal of The Hague of 30 March 2023 re TOMS 10 months ago
European Union Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services 10 months ago
European Union Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents 10 months ago