H&I 2026/210
TUI Belgium. Interpretation of VAT treatment of travel agent services under EU derogations. General Court
General Court 25-03-2026, T-221/25 (Uitspraak), m.nt. Ine Lejeune (TUI Belgium)
- Instantie
General Court
- Datum
25 maart 2026
- Magistraten
M. Sampol Pucurull, T. Pynnä, J. Laitenberger, M. Stancu, W. Valasidis
- Zaaknummer
T-221/25
- Conclusie
A-G J. Martín y Pérez de Nanclares
- Noot
Ine Lejeune
- Roepnaam
TUI Belgium
- JCDI
JCDI:BSD116976:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vrijstelling
- Brondocumenten
Uitspraak, General Court, 25‑03‑2026
Beroepschrift, General Court, 17‑03‑2025
- Wetingang
Council Directive 77/388/EEC Article 26 paragraph 3, Article 28 paragraph 3 sub a, paragraph 4, Article Annex E paragraph 15; Council Directive 2006/112/EC Article 309, 370, Article Annex X paragraph A sub 4
Essentie
Judgment of the General Court in the case TUI Belgium. Article 28(3)(a) and (4) of and Annex E(15) to Sixth Council Directive 77/388/EEC, and Article 370 of and Annex X, Part A, point (4), to Council Directive 2006/112/EC must be interpreted as meaning that the derogating regime that they establish does not require a national statutory provision expressly establishing a derogation from the exemption from VAT for the supply of services by travel agents in relation to travel outside the EU laid down in Article 26(3) of Directive 77/388 and in Article 309 of Directive 2006/112. Furthermore, Article 28(3)(a) ... Verder lezen? Log in om dit document te bekijken.