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Le disposizioni di esplicito rilievo tributario della direttiva (UE) n. 2015/2302 relativa ai pacchetti turistici
Titolo Rivista: RIVISTA ITALIANA DI DIRITTO DEL TURISMO 
Autori/Curatori: Lorenzo del Federico, Caterina del Federico 
Anno di pubblicazione:  2019 Fascicolo: 25-26 Lingua: Italiano 
Numero pagine:  20 P. 14-33 Dimensione file:  153 KB
DOI:  10.3280/DT2019-025002
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The Directive (EU) 2015/2302 on package travel and related services does not contain any specific provision related to the area of tax law. This is despite the fact that it is com-monly believed that taxation in the tourism sector is of considerable importance and it is a central issue in the dynamics of competition and tax competition between Member States. Therefore, this contribution analyses the few norms of the Directive (EU) 2015/2302 con-taining tax-related provisions. In particular, the problem of VAT in the tourism sector is analysed. It represents a central issue since VAT is the most important harmonised tax within the European Union and on which there have been the greatest interventions at Eu-ropean level. In addition, the latest VAT news and initiatives developed by the European Commission are analysed. What emerges is that the Directive 2015/2302 certainly does not directly modify the tax aspects, even if it allows some small steps forward to be taken. The awareness is growing that a coordination of the tax system of tourism in Europe is now inevitable.

Lorenzo del Federico, Caterina del Federico, in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 25-26/2019, pp. 14-33, DOI:10.3280/DT2019-025002

   

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