Collective Commentary about the New Package Travel Directive

606 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE during the period between March 24, 1992 and December 31, 1994 the general rate was applied, it is not possible to go back and go back and apply reduced rates. The Judgment concludes that art. 28, ap. 2 letter e) of the Directive pursues the progressive adaptation of national provisions to the Sixth Directive, so tolls for crossing the Tagus through Lisbon must be subject to the general VAT rate. Finally, we should speak of the taxation of rental cars, other motor vehicles within the meaning of article 3, point 11 of Directive 2007/46/EC of the European Parliament and of the Council, or motorcycles that require a driving license of category A in accordance with Article 4(3)(c) of the Directive 2006/126/EC of the European Parliament and of the Council. This car is a travel service for art. 3.1 (c) of the Directive that we discussed. Note that, as the provision of services that would be for VAT purposes, would not apply the reduced rate of 10 %, which is taking place for the transport of persons and their baggage. The rental of vehicles without a driver is held in the VAT to the general type, which in Spain, as we have said, is of 21%. III. VAT FOR ACCOMMODATION IN HOTELS AND OTHER ESTABLISHMENTS. ITS COMPLEMENTARITY WITH TAXES ON TOURIST STAYS, WHERE THEY HAVE BEEN ESTABLISHED Talking about the taxation of combined trips requires also stopping at the taxation of accommodation. In Spain, the provision of accommodation services is taxed at the reduced rate of 10% in VAT. Most EU countries tend to treat accommodation in a favourable manner, especially in southern European countries. Few have high rates, among them the United Kingdom. It can not be otherwise, because in tourism there is a growing competitiveness, which makes a goodpart of themaincountries that are tourist destinations hold accommodation with reduced rates. The rates applicable to accommodation in Europe are (2017 data) 5 : BE BU RC DI AL EST IR GR ES FR CR IT CH LE LI 6 9 15 25 7 9 9 13 10 10 13 10 9 12 9 LU HU MT PB AU POL PT RU ESLO ESLV FI SU UK 3 18 7 6 13 8 6 9 9.5 20 10 12 20 5 It can be consulted in https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/ taxation/vat/how_vat_works/rates/vat_rates_en.pdf.