Collective Commentary about the New Package Travel Directive

THE TAX IMPLICATIONS OF COMBINED TRIPS 609 the Court of Justice of the European Communities has already indicated for some case that they are. Thus, the Judgment of the Court of Justice of the European Communities n. 1999/119 [Erna Perlzl et al. V. Steiemärkische], ruling on several questions referred to the Court of Justice of the European Communities, as the body to which he had doubts as to whether the levies on tourism, established by several Federated States of Austria, altered the provisions of the Sixth VAT Directive; that is, if these taxes taxed the turnover, and therefore were contrary to community law. This infraction is ruled out by such Judgment. We can then discuss the suitability or lack of suitability of these taxes in economic terms, but from the legal point of view, no. They are imposed, for us, neither unconstitutional nor contrary to European Union law. Another thing is that its generalization does not seem desirable, or, in any case, if the rates are adopted, they should be configured with a moderate amount. IV. VAT FOR RENTAL HOUSING AND TOURIST APARTMENTS a) Critical analysis of the exemption of VAT from the lease of housing to which tourist homes and apartments can be accommodated, unless services provided by the hotel industry are provided The tax treatment of the housing rental market should be, in our opinion, improved, especially since VAT does not specifically think about leasing of a tourist home. The lease is always subject to VAT, as its regulatory law considers the lessor as an entrepreneur for tax purposes and, as such, taxpayer-taxpayer. If there is an effective tax, the person who supports the VAT is the lessee, who is the one who performs an “act of consumption”. Finding a tax regime for all cases of rental housing does not seem easy. Between the usual dwelling and another tourist or holiday dwelling (and therefore occasional), the same purposes do not converge in the tenant’s headquarters, as is obvious. Nor is the level of protection of the legal system, since the right to habitual housing (with the adjective “dignified”) has constitutional protection in art. 47 Spanish Constitution, for being part of the existential efforts of the individual and his family. In the landlord’s headquarters, the onerosity is also different, much higher when we are in front of tourist leases than in normal leases of habitual housing. Likewise, there are differences from the approaches to tourism and environmental sustainability, given that tourist apartments and houses have manifest problems in mass tourist