Recent meetings
No recorded meetings with EU commissioners.
Mission & Goals
Die pragmatische Lösung steuerlicher Problemfragen sowie die Weiterentwicklung von Margenbesteuerung & Co. im paneuropäischen Reisegeschäft von Reisebüros, Reiseveranstaltern, Incentive- und Eventagenturen, Consolidators, Fluggesellschaften, Kreuzfahrtreedereien, Fähren, Busunternehmen, Hotels etc. ist unsere Profession und auch unsere Leidenschaft. Dies gilt sowohl für die TTL GmbH als auch für unsere spezialisierten Kollegen aus dem TTL Net, eine Gruppe von TOMS & Travel VAT-Experten, die sich vertieft mit steuerlichen Grundsatzfragen der Reise- und Tourismusbranche befassen.
EU Legislative Interests
EU TOMS & Travel VAT Reform. ViDA/DSR + VAT after ViDA
Communication Activities
Publikation in Fachzeitschriften, z. B. SRTour, TTL Travel VAT Conference
Interests Represented
Promotes their own interests or the collective interests of their members
Member Of
https://www.vpr.de/ https://www.rak-koeln.de/ https://www.stbk-koeln.de/ https://www.dgfr.de/
Organisation Members
Jurgen Opreel www.btw-lijn.be Anne-Sophie de Bechade www.kpmg.fr
Connected Legislation
Directive 77/388/EC: New Member State accession
The raising of capital (recast version)
Reduced VAT rates
Parent-Subsidiary taxation system (recast)
The elimination of double taxation in connection with the adjustment of profits of associated enterprises
Corporate taxation package
Taxation of interest and royalty payments between associated companies
Common Consolidated Corporate Tax Base (CCCTB)
Public tax transparency and Action Plan on VAT
Amendment: VAT exemption certificate (Directive 2006/112/EC)
Excise duty structure and rates for tobacco products (recast)
General arrangements for excise duty (recast)
Amendment: Excise duty product movement & monitoring (Directive 92/12/EEC)
Common taxation system for parent companies and subsidiaries
Interest and royalty payments between associated companies
Fight against tax avoidance
Adoption of a broad-based Financial Transaction Tax
VAT: Transitional provisions for Austria and Portugal (Amendment: Directive 77/388/EEC)
VAT: Rules on the right to deduct (Amendment: Dir. 77/388/EEC)
VAT charging and countering tax evasion and avoidance
Definitive VAT system: Amendment to Directive 77/388/EEC
Scope of Art 143(b) and (c) of Directive 2006/112/EC
The treatment of insurance and financial services
Products subject to excise duty
VAT: minimum standard rate
Internal market taxation systems (Fiscalis 2007)
The Financial Transaction Tax negotiations
Amendment: VAT reverse charge & Quick Reaction Mechanism (Directive 2006/112/EC)
Amendment: VAT liability (Directive 77/388/EEC)
Customs duty relief system: update and recast (Reg.EEC/918/83)
Amendment: VAT administrative cooperation for travel services
Reduced VAT rates for labour-intensive services
VAT: Optional reverse charge and Quick Reaction Mechanism against fraud
Amendment: Vehicle taxation for residence transfer or temporary use
Amendment: Common system of VAT (Directive 77/388/EEC)
Amendment to Directive 2006/112/EC (+1 more) on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty
Amendment: Low-value consignments declaration (Reg 2015/2446)
Amendment: VAT invoicing conditions (Directive 77/388/EEC)
Directive on detailed rules for the refund of value added tax
VAT simplification: scope of certain exemptions (Directive 77/388)
Amendment: VAT reduced rates (Directive 77/388/EEC)
Amendment to Directive 2006/112/EC on importations and on certain supplies, in respect of Union measures in the public interest
Amendment: Directive 2006/112/EC (Commission implementing powers)
Amendment: VAT rates (Directive 2006/112/EC)
Amendment: Tax-free shops in Channel Tunnel French terminal
Regulation on the structure and content of the documents exchanged in the context of movement of excise goods
Amendment: Excise duty products monitoring (Directive 92/12/EEC)
Amendment: VAT rules for distance sales of imported goods
Amendment to Directive 2006/112/EC on the common system of value added tax
Amendment: Simplified VAT obligations