France VAT on unused air tickets

https://www.google.com/url?rct=j&sa=t&url=https://home.kpmg.com/xx/en/home/insights/2015/12/tnf-france-vat-unused-air-tickets.html&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNFdkkg8TbyDkZrr5L1eyyqECmrNYg