Margin scheme taxation for travel agencies
The plaintiff company in case no. C-108/22 applied margin scheme taxation for travel agencies, when it contracted accommodation and sold it in its own name.
This was not accepted by the Polish tax authorities. The tax authority found the “package” feature missing from the activity, because the service provided was a single component, and the accommodation was not accompanied by any other services.
However, the European Court of Justice in its judgement came to the position that simplified taxation can nevertheless be applied to avoid the registration of the company at each location of accommodation.
