12. Juni 2014 Travel agent’s discount does not reduce his taxable commissi ... 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). Kategorien: Supreme Tax Court casesSchlagwörter: travel agent, Tour operators
02. April 2014 Tour operators‘ margin taxation also for business customers 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. Kategorien: Supreme Tax Court casesSchlagwörter: margin taxation, Tour operators
19. März 2014 Tour operator as show organiser if he purchases entire theat ... 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. Kategorien: Supreme Tax Court casesSchlagwörter: theatres, show organiser, Tour operators
