ECJ Opinion – ‘ the Commission takes issue with an interpretation of Directive 2006/112 (2) under which eight Member States consider that the special VAT margin scheme for travel agents set out in Articles 306 to 310 of that directive . . applies regardless of whether the customer is actually the traveller or not. On the basis of the terminology used in some language versions of the provisions in question, that is referred to as ‘the customer approach’. The Commission asserts that, under the legislation as it stands (and in accordance with the practice in the remaining Member States), the margin scheme applies only where the customer is the traveller. Its interpretation is referred to, on the basis of the terminology in other language versions, as ‘the traveller approach’. ‘
Sharpston AG
C-189/11, [2013] EUECJ C-189/11, [2013] EUECJ C-189/11
Bailii, Bailii
European, Transport, Consumer, VAT
Updated: 12 November 2021; Ref: scu.510328