Collective Commentary about the New Package Travel Directive

622 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE doctrine 42 . On the one hand, we want to avoid the large administrative costs that would be suffered by economic operators when requesting an international reimbursement of the VAT, difficult if not impossible from non-EU countries, so that it is earned in simplicity through the detraction mechanism of the VAT supported in determining the tax base, as we will explain later. On the other, it is intended to ensure that travel agencies or other assimilated operators do not apply different location rules to their services, being a single trip that may consist of several benefits and that integrate what has been termed as a single package or Unique service provision 43 . Finally, with this special regime, the distribution of tax revenues between the State where the services in question are actually provided and the State where the intermediation service is offered by the agency or assimilated is intended, with the agency being provided as services the place where it has established the headquarters of the economic activity or has a permanent establishment from where it carries out the operation, as the arts warn. 307 Directive 2006/112 / EC and 144 II VATL 44 . In spite of this, we must warn that the special regime for certain actions of travel agencies and assimilated is not within the scope of relations within the Community territory of application of VAT or T.A.I. (service provided by an agency or assimilated with headquarters of its activity or permanent establishment in the T.A.I. and transport and/or accommodation and/or other accessories in another part of the T.A.I. belonging to another Member State), also being applied within the same national space subject within the spatial scope of VAT, as the ECJ had occasion to pronounce, in Judgment of October 22, 1998 (Aranzadi, TJCE, 1998/249), in its section 19. Services rendered and deliveries of goods for the benefit of the traveller are exempted if acquired or used outside the T.A.I. If there are benefits of services or deliveries of mixed goods, those actually provided within the T.A.I. will be subject to the special regime, those that have been provided or delivered outside it are exempt (art. 309 Directive 2006/112 / EC and art. 143 VATL) 1, what has been qualified by the GDT as a “reasonable imputation criterion” 45 . However, 42 Vid. Resolution of the Central Economic-Administrative Court, 6/15/2005 (Aranzadi, JT / 2005/1114), FJ. 5th. 43 Art. 144 I VATL: “The operations carried out by the travel agencies with respect to each traveler for the realization of a trip will be considered as the provision of unique services, even if several deliveries are provided within the framework of the said trip”. 44 Vid. LASARTE, J.; ESEVERRI, E.; ADAME, F.; MARTÍN, J.: Turismo y financiación autonómica y local. Comentarios sobre la llamada “ecotasa” y otras alternativas de financiación, Comares, Granada, 2001, p. 114-115. 45 Vid. URÍA MENÉNDEZ-PROENÇA DE CARVALHO: O regime especial…, op. cit., p. 4; and LASARTE, J.; ESEVERRI, E.; ADAME, F.; MARTÍN, J.: Turismo y financiación…, op. cit., p. 123.