ARTICLE · 04 NOVEMBER 2013

Tour Operators’ Margin Scheme (TOMS) To Also Apply To Wholesale Transactions!

PwC Malta

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The Court of Justice of the European Union ruled that the VAT Tour Operators Margin Scheme should apply to transactions provided to wholesale operators (B2B transactions) as well as end travellers (B2C transactions).

MaltaTax

David Ferry

Summary [Case C-189/11]

The Court of Justice of the European Union (CJEU) ruled that the VAT Tour Operators Margin Scheme (TOMS) should apply to transactions provided to wholesale operators (B2B transactions) as well as end travellers (B2C transactions).

This decision is in line with the Advocate General's opinion.

As a consequence of its decision, the CJEU dismissed the actions brought by the European Commission against eight Member States for alleged failure to apply the TOMS restrictively to supplies made to travellers as may be implied in Articles 306-310 of the EU VAT Directive.

This judgement should have an impact on travel businesses, including:

Travel agents;

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