21. Januar 2014 No deduction from travel agent’s turnover for discounts give ... The ECJ has held that a travel agent selling package tours and exempt services on behalf of operators cannot deduct the discount given to customers (travellers) at its own expense from its turnover chargeable to VAT. Kategorien: From EuropeSchlagwörter: margin scheme, travel agent, TOMS
19. Januar 2011 Sale of opera tickets by travel agent not taxed as travel se ... The ECJ has held that the sale of opera tickets by a travel agent in isolation is unconnected with a journey and therefore to be charged to VAT as a normal trading transaction. Kategorien: From EuropeSchlagwörter: opera tickets, sale of opera tickets, ma ...