Collective Commentary about the New Package Travel Directive

THE PROVISIONS OF EXPLICIT TAX RELEVANCE 639 CONCLUSIONS In the light of the above, it is clear that Directive 2015/2302 certainly does not directly amend the tax aspects, although it does allow some small steps forward to be taken. There is a growing awareness that it is now inevitable that the tax system for tourism in Europe will have to be coordinated. National regulations, therefore, remain the point of reference for the tax management of tourist packages and the taxation of travel agencies. However, as showed above, an exception is the VAT system, a highly harmonized European tax in which the sixth Directive 2006/112/EC has achieved a sort of coordination 32 with the previous Directive of ‘90 on tourist packages, which already lays the foundations for the evolution of interpretation and application of the new Directive 2015/2302. The problem of taxes, duties and charges which affect tourist activities and which are not covered by European tax harmonization, which is centered on VAT but does not concern itself with the type of other indirect taxes and local taxes, remains unresolved, unless these are obstacles to free competition and the exercise of the fundamental economic freedoms protected by the European Treaties. 32 The reference is to articles ranging from 306 to 310 of Directive 112/2006/EC.