Value-added taxation of travel in the EU : lack of neutrality in the application of special scheme for travel agents
Venetkoski, Linda (2018)
Venetkoski, Linda
Lapin yliopisto
2018
openAccess
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:ula-201807111296
https://urn.fi/URN:NBN:fi:ula-201807111296
Tiivistelmä
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 operators, intermediaries, online agencies
and new technologies. The current provisions and their application give rise to unequal
treatment of taxable persons supplying similar or comparable services. This master’s thesis
aims at analysing the lack of neutrality within the current EU normative framework of
provision and intermediation of travel services. The research focuses on three issue areas:
inconsistent implementations of TOMS in different Member States, the VAT treatment of
different economic operators, and the unequal position of travel agents established in the
EU in comparison with those located in third countries. Finally, possible solutions are
discussed, and recommendations given as to how the TOMS may be brought up-to-date in
order to levy tax on travel in a more neutral manner.
Directive, is no longer suitable in the globalized travel industry. Travel agencies are
competing with an increasing number of foreign operators, intermediaries, online agencies
and new technologies. The current provisions and their application give rise to unequal
treatment of taxable persons supplying similar or comparable services. This master’s thesis
aims at analysing the lack of neutrality within the current EU normative framework of
provision and intermediation of travel services. The research focuses on three issue areas:
inconsistent implementations of TOMS in different Member States, the VAT treatment of
different economic operators, and the unequal position of travel agents established in the
EU in comparison with those located in third countries. Finally, possible solutions are
discussed, and recommendations given as to how the TOMS may be brought up-to-date in
order to levy tax on travel in a more neutral manner.
Kokoelmat
- Pro gradu -tutkielmat [4415]