First Choice Holidays (Judgment): ECJ 19 Jun 2003

Europa Sixth VAT Directive – Article 26(2) – Special scheme for the taxation of travel agents and tour operators – Taxable amount – Margin – Total amount to be paid by the traveller.
Holiday purchasers paid a discounted sum to the travel agent, but the travel agent paid on to the tour operator the full amount stated in the brochure.
Held: VAT was payable on the full amount. The agents were free to charge a lesser amount, and would receive a standard ten per cent of the total price by way of commission.

Citations:

C-149/01, Times 11-Jul-2003, [2003] EUECJ C-149/01

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 03 August 2022; Ref: scu.184160