Skarpa Travel, judgment of 19.12.2018, C-422/17

In case of the VAT margin scheme for travel agents, tax obligation arises also at the moment of making an advance payment. In case of an advance payment, the estimated costs of organizing a future specific trip should be taken into account to calculate the taxable base. Therefore, there is no need to wait until…...

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In case of the VAT margin scheme for travel agents, tax obligation arises also at the moment of making an advance payment. In case of an advance payment, the estimated costs of organizing a future specific trip should be taken into account to calculate the taxable base. Therefore, there is no need to wait until…...

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
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