Lauda - Selaus asiasanan mukaan "tour operators’ margin scheme"
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Value-added taxation of travel in the EU : lack of neutrality in the application of special scheme for travel agents
(Lapin yliopisto, 2018)Special VAT scheme for travel agents, as laid down in Articles 306–310 of the VAT Directive, is no longer suitable in the globalized travel industry. Travel agencies are competing with an increasing number of foreign ...
