- Special VAT schemes apply to travel services in the EU, such as the Tour Operator Margin Scheme
- The ECJ ruled that the scheme applies even if a travel agency only resells airline tickets
- The decision is based on previous jurisprudence that the scheme applies to the provision of travel services, even if only one service is provided
- Excluding individual services from the scheme contradicts its purpose of simplification
- The ruling has implications for travel agencies and tour operators in the EU
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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