The Court of Justice has given a judgment in the case Commission v Spain.

The provisions of the special VAT scheme for travel agents are not limited to sales of travel services to travellers and extend to sales to any customer. The Court therefore dismisses in their entirety the Commission's actions against Poland, Italy, the Czech Republic, Greece, France, Finland and Portugal and upholds in part the action against Spain.

CJ C-189/11


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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