Action in the case Commission v Germany.

The Commission submits that the scheme laid down in Germany for the calculation of value added tax on travel services is not consistent with Council Directive 2006/112/EC on the common system of value added tax. Germany has failed to fulfil its obligations under Article 73 and Articles 306 to 310 of the VAT Directive by excluding travel services used by taxable persons for their business from the special scheme for travel agents and allowing travel agents, in so far as the special scheme is applicable to them, to determine on a flat-rate basis the tax assessment base for groups of services and for each taxable period. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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