Tax & Legal

The Supreme Tax Court has followed an ECJ ruling and held that a travel agent granting customers a discount at his own expense cannot deduct the cost from his taxable turnover (his agent’s commission).

The Supreme Tax Court has followed an ECJ judgment and held that a bus company organising educational trips for schools, and other groups may charge VAT under the margin scheme regardless of the business status of the customer.

The Supreme Tax Court has held theatre ticket sales of a tour operator to be VAT-free if he takes over the entire theatre for a particular performance.