Baza de impozitare a TVA în cazul pasagerilor care nu se prezintă la îmbarcare
The Amounts of “Travellers No-Shows” to the Effects of VAT

Summary/Abstract: The so-called “No-Shows” travellers – understood as such, those who make their reservation and pay the plane ticket and, without prior cancellation, do not make the trip – cause certain problems in the application of the Value Added Tax forcing to determine if in these cases the airlines must declare the tax fees passed to such travellers, or, on the contrary, they may well reduce their amount in the tax self-assessment. Ultimately, it is about establishing the legal regime regarding the accrual and the enforceability of the provision of air transport service in the case of air tickets purchased by this type of travellers following doctrine established by the Court of Justice of the European Union.

• Details
• Contents