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VAT rules

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: VAT rules

EU : Travel agents’ margin scheme (TOMS) and the standstill clause – the CJEU clarifies the boundaries

Judgment of 25 March 2026, T 221/25   This ruling concerns the interaction between national VAT regimes and specific provisions of EU law. The dispute involved travel agents established in the EU, subject to the TOMS margin scheme for services that included supplies made outside the European Union. Belgium had amended the rules for calculating...
19 May 2026
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