Collective Commentary about the New Package Travel Directive

22 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE 12. Greece; 13. Hungary; 14. Italy; 15.Ireland; 16. Latvia; 17. Lithuania; 18. Luxembourg; 19. Malta; 20. Netherlands; 21. Poland; 22. Portugal; 23. Romania; 24. Slovakia; 25. Slovenia; 26. Spain; 27. Sweden; 28. United Kingdom; Conclusions; Bibliography. Article 29, Repeal Belén Ferrer and João Vidal 591 1. The concept of repeal; 2. The effects of repealing a directive; 3. The moment of repeal. Article 30, Entry into force Belén Ferrer and João Vidal 593 1. The concept of entry into force; 2. Means of bringing a rule of law into force; 3. Supplementary vacation legis periods across Europe; 4. The date of entry into force. Article 31, Addressees Belén Ferrer and João Vidal 597 1. The concept of addressee; 2. The addressees of the Directive; 3. Exceptions regarding the addressees; The tax implications of combined trips Marcos Iglesias Caridad 599 I. Introduction II. Taxation of passenger and luggage transportation; III. VAT for accommodation in hotels and other establishments. Its complementary with taxes on tourist stays, where they have been established; IV. VAT for rental housing and tourist apartments; V. The special regime in travel agencies in VAT.