24It must be noted that the special VAT scheme applicable to travel agents, laid down in Articles 306 to 310 of the VAT Directive, contains rules specific to the activity of travel agents, which derogate from the normal VAT regime (see, to that effect, judgment of 25 October 2012, Kozak, C‑557/11, EU:C:2012:672, paragraph 16).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.