Study on the review of the VAT Special Scheme for travel agents and options for reform
Study: Review of VAT Special Scheme for travel agents
This report is prepared by KPMG to provide the European Commission’s Directorate General for Taxation and Customs Union with an overview of the functioning of the Special Scheme for travel agents (“Special Scheme”) contained in Articles 306 to 310 of the VAT Directive.
The report also addresses options for reform in respect of the Special Scheme.
It reviews the history of the Special Scheme and the influence of relevant judgments by the Court of Justice of the European Union (“CJEU”) as well as the views expressed by the Court on the proper functioning of the scheme.
Connect with us
- Find office locations kpmg.findOfficeLocations
- Social media @ KPMG kpmg.socialMedia
Stay up to date with what matters to you
Gain access to personalized content based on your interests by signing up today