The administrative court ruled in favor of the taxpayer, asserting that Polish law aligns with EU Directive 2006/112/EC. The ECJ ruling underscored that the directive necessitates the application of the special regime to travel agents’ transactions involving customers in their name and utilizing third-party supplies for travel services. The directive does not require the inclusion of ancillary services for the regime’s application.
Source: GVC
See also
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
- Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
- C-552/17 (Alpenchalets Resorts) – Judgment – Provision by a travel agency of a holiday residence rented with additional benefits each constitutes a single service under TOMS
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Click on the logo to visit the website
Latest Posts in "European Union"
- EGC Customs T-28/25 (Hauptzollamt A) : AG Includes Design Costs and Component Buying Commissions in Customs Value
- Blog – ViDA Meets Reality: Businesses Call for One EU Digital VAT Model, Not 27 National Systems
- Germany: Good-Faith Reliance on VAT Margin Scheme Invoice Allowed
- EU Court: Germany Can’t Charge VAT on Unused Sailboat Repairs from Switzerland
- EU VAT Reform: Will ViDA Replace Reverse Charge?
