03.09.2024 VAT: ECJ referral on margin taxation for travel services In a decision of 20 June 2024, the Supreme Tax Court asked the ECJ for a preliminary ruling as to whether the margin taxation for tour operators and travel agents must also be applied in a case of „bus excursions“ organized by a company with the intention of promoting the sale of its goods. Categories: Supreme Tax Court casesKeywords: margin taxation, travel services
02.04.2014 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. Categories: Supreme Tax Court casesKeywords: margin taxation, Tour operators
12.12.2013 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. Categories: Official PronouncementsKeywords: margin taxation, collector, stamp, coin
19.01.2011 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. Categories: From EuropeKeywords: opera tickets, sale of opera tickets, ma ...
