16The VAT scheme applicable to transactions carried out by travel agents, laid down in Articles 306 to 310 of the VAT Directive, reproduces in essence the provisions of Article 26 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1). That scheme is a special scheme which contains specific rules regarding the activity of travel agents, which derogate from the normal VAT regime.
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