Collective Commentary about the New Package Travel Directive
The provisions of explicit tax relevance within the Directive (EU) 2015/2302 on package travel 1 Lorenzo del Federico Caterina del Federico 2 ABSTRACT : 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 analyzed. It represents a central issue since VAT is the most important harmonized 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 European Commission are analyzed. 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. Foreword. 1. The articles of the Directive containing tax-related provisions; 2. The transfer of the tourist package contract; 3. The revision of the price; 3.1. Cases of price increases; 4. The problem of VAT in the tourism sector; 4.1. The lack of uniformity; 4.2. The need for action to reorganise the system of VAT rates; 4.3. The European Comission’s initiative; Conclusions. 1 The article is the result of a common research; the introduction, paragraphs 4, 4.1., 4.2. and 4.3. and the conclusions were written by L. del Federico; paragraphs 1, 2, 3 and 3.1. were written by Caterina del Federico. 2 L. del Federico – Professor of Tax Law, University of Chieti-Pescara; Caterina del Federico – PHD, Private Law, University of Bologna.