V1.311 Brexit—impact on the TOMS

V1.311 Brexit—impact on the TOMS

The TOMS is covered generally in V3.591–V3.594.

Under EU law1, supplies made under TOMS are taxable in the member state where the tour operator has established its business or has a fixed establishment from which it makes its supplies. Thus it appears that a tour operator who is neither established nor has fixed establishment in the EU is not subject to TOMS. Reports of exploitation of this rule have led the EU to review TOMS, but as yet no action has been taken; the European Commission has however announced an evaluation to 'assess if and

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