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
12. Dezember 2013 Changeover rules for margin taxation The finance ministry has issued a decree to simplify the recording requirements for postage stamp and coin dealers changing to the margin taxation scheme in 2014. Kategorien: Official PronouncementsSchlagwörter: margin taxation, collector, stamp, coin
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 ...