Travel Agents

Michael Wukoschitz's picture

EU Commission sues Austria over VAT rules for travel agents

The special VAT scheme for travel agents means that VAT should be applied only on the margins made from sales of travel services to consumers. In return, however, travel agents cannot deduct VAT they pay while buying services from other businesses.

Michael Wukoschitz's picture

IFTTA Law Review 3-2018 online

With a short delay, the last edition of the IFTTA Law Review 2018 is now available in the members area of the website. Prefaced by an editorial by Enrique Mota Flores, it contains articles on the liability of tourism intermediaries in Brazil (Rafael Viana) and the relation between European Passenger Rights and the Montreal Convention (Michael Wukoschitz).

Michael Wukoschitz's picture

EU: Commission refers Germany to Court over VAT rules for travel agents

The European Commission has decided to refer Germany to the Court of Justice of the European Union for its failure to properly apply the special value added tax (VAT) scheme for travel agents, as provided for in the VAT Directive (Council Directive 2006/112/EC). The scheme aims to simplify and amend the VAT rules applicable to travel agencies selling travel packages within the EU. It is obligatory for all travel agents to apply the scheme, provided the conditions required in the Directive are met.

Michael Wukoschitz's picture

CJEU decides on admissiblity of capping discounts in online travel bookings

Eturas is the holder of exclusive rights to, and administrator of, the E-TURAS system, a common online travel booking system in Lithuania. It allows travel agencies which have acquired by contract an operating licence from Eturas to offer travel bookings for sale on their websites, through a uniform presentation method determined by Eturas.

Michael Wukoschitz's picture

IFTTA Law Review 1-2015 available online

The IFTTA Law Review 1-2015 has been uploaded to the members' area of the IFTTA website. It contains articles on the European Passenger Rights Regulations (Tobias Eberharter), the Israeli experience with the cancellation of airline commissions to travel agents (Dov Kolani) and the issue of forseeable hazards in the toursim legislative framework (Jacqueline Tanti Dougall). Enjoy reading.

Michael Wukoschitz's picture

Australia to abolish travel agents licensing

Travel Agents Repeal Bills were introduced into parliament on 13 November 2013 (Victoria) and on

Michael Wukoschitz's picture

ECJ: the special VAT scheme for travel agents is not limited to sales of travel services to travellers

The European Commission brought a series of infringement proceedings against eight Member States for failure to comply with their obligations under the directive 2006/112/EC on the common system of value added tax. The actions relate to the special scheme for travel agents.

Michael Wukoschitz's picture

USA: DOT releases guidance for Internet flight-search tools

According to an article published in "Travel Pulse", the U.S. Department of Transportation (DOT) has released a guidance document for travel agencies that operate Internet flight-search tools on how these agencies should disclose the carriers they do not market in their search results. In particular, DOT will consider it an unfair practice to simply report that “no flight exists that matches” the consumer’s criteria, when in reality the flight does exist, but the agency does not offer it. DOT has provided a 90-day window, starting Aug.

Michael Wukoschitz's picture

Germany: court decides that airline can ban OTA from access to its booking website

The plaintiff, an Irish low cost carrier, exclusively sells tickets through its own website or its call center in order to keep the fares low and avoid customers being charged with any service fees by third parties. To book a flight on the website it is required to accept the carrier's General Condtions of Contract. These General Condtions of Contract explicitly exclude travel agents or other professional sellers from booking.

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