The Court of Justice has given a judgment in the case Jetair on the VAT scheme for travel agents.

Article 28(3) of Sixth Council Directive and Article 370 of Council Directive 2006/112/EC do not preclude the introduction by a Member State before 1 January 1978, during the transposition period of Sixth Directive 77/388, of a provision that amends its existing legislation by imposing VAT on the transactions of travel agents relating to journeys outside the European Union. A Member State is not in breach of Article 309 of Directive 2006/112 by not treating the services of travel agents as exempt intermediary activities where those services relate to journeys made outside of the European Union and by imposing VAT on those services, if it imposed VAT on those services on 1 January 1978. Article 370 of Directive 2006/112, read in conjunction with point 4 of Part A of Annex X of that directive, does not infringe E law by granting Member States the option to continue to tax the supply of the services of travel agents in relation to journeys outside the European Union. A Member State does not infringe EU law, in particular the principles of equality, proportionality and fiscal neutrality, by treating travel agents, within the meaning of Article 26 of Directive 77/388 and Article 306 of Directive 2006/112, differently from intermediaries and by laying down a rule, such as the Royal Decree of 28 November 1999, under which only the services of travel agents, but not those of intermediaries, are taxable with regard to journeys outside the EU.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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