Considerații privind regimul special de TVA pentru agențiile de turism
Considerations Regarding the Special VAT Scheme for Travel Agents
Author(s): Natalia ȘvidchiSubject(s): Law on Economics, Accounting - Business Administration, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: special VAT scheme for travel agencies; CJEU case‑law; application requirements;
Summary/Abstract: The attempt of the EU legislator and of the Luxemburg Court to simplify the VAT rules for travel agencies resulted in complex system, applied differently by the Member States. The intention of the author of this paper is to outline the defining elements of this special scheme, as they result from the CJEU case‑law.
Journal: Cluj Tax Forum
- Issue Year: VI/2023
- Issue No: 4
- Page Range: 299-309
- Page Count: 11
- Language: Romanian
- Content File-PDF
