In European Commission v Republic of Poland (CJEU Case C-193/11) (and related cases) the European Commission formed the opinion that eight Member States had adopted an incorrect interpretation of the special scheme for travel agents provided by articles 306–310 of Directive 2006/112/EC in that they had failed to restrict the scheme to cases where the customer was the traveller (as was the case in Germany and the UK). The CJEU rejected the Commission’s contentions. The CJEU held that ‘given the purpose of the special scheme for travel agents it is important that the operator may benefit from simplified rules for VAT’ and that they were not restricted to the travel agency which actually dealt with the final consumer.
In European Commission v Republic of Poland (CJEU Case C-193/11) (and related cases) the European Commission formed the opinion that eight Member States had adopted an incorrect interpretation of the special scheme for travel agents provided by articles 306–310 of Directive 2006/112/EC in that they had failed to restrict the scheme to cases where the customer was the traveller (as was the case in Germany and the UK). The CJEU rejected the Commission’s contentions. The CJEU held that ‘given the purpose of the special scheme for travel agents it is important that the operator may benefit from simplified rules for VAT’ and that they were not restricted to the travel agency which actually dealt with the final consumer.
