TAXUD/2016/AO-05 Provision of a study on the review of the VAT special scheme for travel agents and options for reform | Tenderlake

TAXUD/2016/AO-05 Provision of a study on the review of the VAT special scheme for travel agents and options for reform

Contract Value:
-
Notice Type:
Contract Notice
Published Date:
16 June 2016
Closing Date:
05 August 2016
Location(s):
BE BELGIQUE-BELGIË (BE Belgium/BELGIQUE-BELGIË)
Description:

The objectives of the study are:

1. analyse the implementation and application of Articles 306 to 310 of Council Directive 2006/112/EC,

2. provide an in-depth economic analysis of the travel industry,

3. evaluate the functioning of the current VAT rules provided for under the special scheme for travel agents, notably taking into account a digital environment and a VAT regime based on the destination principle, identifying and quantifying potential distortions of competition,

4. identify, assess and compare options for reform both under the current place of supply rules and under place of supply rules based on the destination principle.

Download full details as .pdf
The Buyer:
European Commission, Directorate-General for Taxation and Customs Union
CPV Code(s):
79221000 - Tax consultancy services
79311400 - Economic research services