Article 104 paragraph 3, first subparagraph of the Rules of Procedure - Directive on VAT - special arrangements for taxation of travel agencies - providing bus transport services to travel agencies without any additional services
2012
Abstract
The author gives an overview of case law of the European Union on the issue: Article 104 paragraph 3, first subparagraph of the Rules of Procedure - Directive on VAT - special arrangements for taxation of travel agencies - providing bus transport services to travel agencies without any additional services.