Council Directive 2006/112/EC Article 309

Title XII: Special schemes

Chapter 3: Special scheme for travel agents

Article 309

If transactions entrusted by the travel agent to other taxable persons are performed by such persons outside the Community, the supply of services carried out by the travel agent shall be treated as an intermediary activity exempted pursuant to Article 153.

If the transactions are performed both inside and outside the Community, only that part of the travel agent’s service relating to transactions outside the Community may be exempted.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889