VAT is applicable on unused airline tickets, ECJ rules

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VAT is applicable on unused airline tickets, ECJ rules

Joe Stanley-Smith
January 11 2016

The European Court of Justice (ECJ) has ruled that tickets for domestic flights which are bought, but not used, are still subject to VAT. Some airlines had not been paying the charge for as long as 15 years.

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Joe Stanley-Smith
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Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.
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