The provisions of explicit tax relevance within the Directive (EU) 2015/2302 on package travel

Author/s Lorenzo del Federico, Caterina del Federico
Publishing Year 2019 Issue 2019/25-26 Language Italian
Pages 20 P. 14-33 File size 153 KB
DOI 10.3280/DT2019-025002
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The Directive (EU) 2015/2302 on package travel and related services does not contain any specific provision related to the area of tax law. This is despite the fact that it is commonly believed that taxation in the tourism sector is of considerable importance and it is a central issue in the dynamics of competition and tax competition between Member States. Therefore, this contribution analyses the few norms of the Directive (EU) 2015/2302 containing tax-related provisions. In particular, the problem of VAT in the tourism sector is analysed. It represents a central issue since VAT is the most important harmonised tax within the European Union and on which there have been the greatest interventions at European level. In addition, the latest VAT news and initiatives developed by the EuropeanCommission are analysed. What emerges is that the Directive 2015/2302 certainly does not directly modify the tax aspects, even if it allows some small steps forward to be taken. The awareness is growing that a coordination of the tax system of tourism in Europe is now inevitable

Lorenzo del Federico, Caterina del Federico, Le disposizioni di esplicito rilievo tributario della direttiva (UE) n. 2015/2302 relativa ai pacchetti turistici in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 25-26/2019, pp 14-33, DOI: 10.3280/DT2019-025002