ECJ Case: Polish VAT regulations for travel agents in Case C-108/22

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The European Court of Justice (ECJ) has issued a preliminary ruling in Case No. C-108/22, providing clarification on Poland’s VAT regulations concerning travel agents.



The case centered around a Polish hotel services consolidator that purchased and resold hotel accommodation services to commercial clients. Initially, the tax agency deemed the resales ineligible for the “tourist service” designation under the special travel agent regime due to the absence of multiple services.



The administrative court ruled in favor of the taxpayer, asserting that Polish law aligns with EU Directive 2006/112/EC. The ECJ ruling underscored that the directive necessitates the application of the special regime to travel agents’ transactions involving customers in their name and utilizing third-party supplies for travel services. The directive does not require the inclusion of ancillary services for the regime’s application.



Source: Europa.eu

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