Tue. Dec 6th, 2022
15 September 2022 – Opinion of the Advocate General in the case C-695/20

Fenix International


According to Advocate General Rantos, the provision of the regulation implementing the VAT Directive providing that an online intermediary platform is, in principle, liable to pay VAT is valid



15 September 2022 – Judgments of the Court of Justice in Cases C-396/21

FTI Touristik (Voyage à forfait aux Îles Canaries) and C-407/21 UFC – Que choisir et CLCV

Approximation of laws

Tourism in times of pandemic : according to Advocate General Medina, if tourist operators are not able to honour the terms of a package travel contract, the pandemic does not exempt them from the obligation to reduce the price and, if it is cancelled, to provide a cash refund unless exceptional difficulties are proven to exist




Une pratique administrative fiscale nationale privant les assujettis ayant acquis un bien immeuble dans le cadre d’une procédure de vente forcée de leur droit à déduction de TVA est, en l’absence d’une fraude ou abus de droit, contraire au droit de l’Union

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