Collective Commentary about the New Package Travel Directive

624 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE regime of travel agencies is more expensive than transport and accommodation benefits separately. However, its tax base is lower. By this paradox, it is not possible to determine at a glance which regime is more beneficial to the person who supports the tax, who will know what its applicable rate is and the price of consideration, but who does not always have the right to know the quota charged, since the art. 142 VATL points out that “In the operations to which this special regime is applicable, taxpayers will not be obliged to enter the invoice charged separately, and should be understood, where appropriate, included in the price of the operation”. Also the travel agency or assimilated operator has limited the right to deduct the VAT paid, because it cannot be dedicated that comes from the acquisition of goods and services, made for the trip, which result directly in the traveller, as the art. 146 VATL. The mandatory application of this special regime declines when the circumstances of art. 147 VATL, with the taxable persons’ subject to the general regime, operation by operation, on those services that are business or professional recipients who have the right to deduct VAT.