- Tytuł:
-
Opodatkowanie usług turystycznych w Niemczech – szczególna procedura VAT‑marża dla biur podróży
Taxation of travel services in Germany – special VAT margin scheme for travel agents - Autorzy:
- Mirek, Ireneusz
- Powiązania:
- https://bibliotekanauki.pl/articles/11542774.pdf
- Data publikacji:
- 2014
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
EU Law
VAT
the special VAT margin scheme
travel agents
travel services
Germany (Federal Republic of Germany) - Opis:
- The special VAT margin scheme for travel agents has its genesis in Art. 26 of the Sixth VAT Directive and now it is set out in Art. 306 to 310 of the Directive 2006/112. Where a travel agent, acting in his own name, uses the supplies and services of other taxable persons in the provision of travel facilities, all the transactions are to be treated as a single supply, subject to VAT in the travel agent’s Member State. The taxable amount is deemed to be the travel agent’s margin – the difference between the VAT‑inclusive cost to him of the supplies and services which he includes in the package which he sells and the price, exclusive of VAT, which he charges for that package. Some Member States, including Poland, apply the special VAT margin scheme regardless of whether the customer is actually the traveller or not (the customer approach). The remaining Member States, first of all Germany, apply the margin scheme only where the customer is the traveller (the traveller approach). That is why, it is necessary to analyse the German provisions on the VAT margin scheme.
- Źródło:
-
Zeszyty Prawnicze BAS; 2014, 2(42); 11-44
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
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