Failure to fulfill obligations – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Articles 306 to 310 – Special arrangements for travel agencies – Application to all types of customers – National legislation excluding travel agency services travel provided to taxable persons who use them on behalf of their business – Article 73 – Tax base – Determination of a global tax base for groups of services or for all services provided during the period taxable – Incompatibility
C-787/19, [2021] EUECJ C-787/19, ECLI: EU: C: 2021: 72
Bailii
European
Updated: 11 July 2021; Ref: scu.663920 br>