ECJ Sixth VAT Directive – Special scheme for travel agents and tour operators – Article 26(1) – Scope – Package comprising travel to the host State and/or the stay in that State and language tuition – Principal service and ancillary service – Definition – Directive 90/314/EEC on package travel, package holidays and package tours.
Citations:
C-200/04, [2005] EUECJ C-200/04
Links:
Jurisdiction:
European
VAT
Updated: 26 July 2022; Ref: scu.231084