European Commission 17 February 2021, COMMISSION STAFF WORKING DOCUMENT EVALUATION Special Scheme for travel agents of the Council Directive 2006/112/EC on the common system of value added tax

Table of contents 1. Introduction 1.1. Purpose and scope 2. Background to the intervention 2.1. Description of the intervention and its objectives 2.2. Baseline and points of comparison 2.2.1. Common EU rules 2.2.2. Interpretation of the common EU rules by the CJEU 3. Implementation / state of Play 3.1. The travel-tourism industry 3.1.1. Importance of the industry in the EU 3.1.2.