Law360 (January 28, 2021, 6:57 PM EST) — Austria can’t exclude travel agents from a preferential value-added tax scheme on the premise that they sell their packages to other businesses, the European Court of Justice ruled.

Excluding such business-to-business sales from the VAT scheme violates European rules, the European Union’s highest court said Wednesday. The special regime applies to all agencies, whether they sell services to taxable businesses or end consumers, the court said.

Under the rules, travel agents in the EU are taxed only on profits they earn selling travel packages, according to the European Commission. But travel agents are also not allowed to deduct tax on goods…

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