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
29.04.2022 VAT treatment of granting access to airport lounges In a most current circular, the Federal Finance Ministry has commented on the VAT situation for the provision of access to airport lounges as in contrast to normal travel services. Categories: Official PronouncementsKeywords: travel services, airport lounge, air tra ...
15.09.2021 Overhaul of the provisions of the German VAT Application Gui ... The PwC VAT Newsflash deals with the overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services, following an amendment of the respective provision of the German VAT Act and considering the latest case law. Categories: PwC ReportsKeywords: travel services
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 ...
