CJEU: Special VAT scheme applicable to travel agents also in case of mere resale of accommodation services
In its decision of 29 June 2023, case C-108/22, Dyrektor Krajowej Informacji Skarbowej, the CJEU confirmed the applicability of the special VAT scheme for tourist agents in the case where a taxable person purchases accommodation services from a third party and resells them on its own behalf without ancillary services. Underlying case “C” – as […]
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