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Special scheme for travel agents

Traduction de «special scheme for travel agents » (Anglais → Français) :

TERMINOLOGIE
voir aussi les traductions en contexte ci-dessous
special scheme for travel agents

régime particulier des agences de voyages
TRADUCTIONS EN CONTEXTE
The Commission considers that the special scheme for travel agents is applicable only to sales of travel services to travellers.

La Commission considère que le régime particulier des agences de voyages est applicable uniquement en cas de vente de voyages à des voyageurs.


The Court notes that such a deduction is not provided for by the special scheme for travel agents.

La Cour constate qu’une telle déduction n’est aucunement prévue par le régime particulier des agences de voyages.


The actions relate to the special scheme for travel agents.

Les recours concernent le régime particulier des agences de voyages.


However, The Netherlands has failed to properly implement this special scheme for travel agents and has applied it to sales between travel agents. This creates distortions of competition between travel agencies and leads to some agents carrying a heavier tax burden than others.

Il en résulte des distorsions de la concurrence entre agences de voyage, certaines devant supporter une charge fiscale plus lourde que d’autres.


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8. Calls on the Council to restart work on the proposed revision of the Council Directive amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002)0064); reiterates its support for the objectives of simplifying this special VAT scheme and maintaining the competitive position of operators established in the European Union vis-à-vis operators from third countries; calls on the Council urgently to conclude the decision-making process on the proposal for a Council Directive amending Directive 77/388/EEC as regards reduced rates of value added tax (COM(2003)0397), so as to enable all Member States to apply in ...[+++]

8. demande au Conseil de relancer les travaux relatifs à la proposition de révision de la directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne le régime particulier des agences de voyages (COM(2002)0064); rappelle son soutien aux objectifs de simplification de ce régime spécial de TVA et de préservation de la position concurrentielle des opérateurs établis dans l'Union européenne vis-à-vis des opérateurs des p ...[+++]


8. Calls on the Council to restart work on the proposed revision of the Council Directive amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002)0064 ); reiterates its support for the objectives of simplifying this special VAT scheme and maintaining the competitive position of operators established in the European Union vis-à-vis operators from third countries; calls on the Council urgently to conclude the decision-making process on the proposal for a Council Directive amending Directive 77/388/EEC as regards reduced rates of value added tax (COM(2003)0397 ), so as to enable all Member States to apply i ...[+++]

8. demande au Conseil de relancer les travaux relatifs à la proposition de révision de la directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne le régime particulier des agences de voyages (COM(2002)0064 ); rappelle son soutien aux objectifs de simplification de ce régime spécial de TVA et de préservation de la position concurrentielle des opérateurs établis dans l'Union européenne vis-à-vis des opérateurs des ...[+++]


8. Calls on the Council to restart work on the proposed revision of the Council directive amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002)0064); reiterates its support for the objectives of simplifying this special VAT scheme and maintaining the competitive position of operators established in the European Union vis-à-vis operators from third countries; calls on the Council urgently to conclude the decision-making process on the proposal for a Council Directive of 23 July 2003 amending Directive 77/388/EEC as regards reduced rates of value added tax (COM(2003)0397), so as to enable all Member Sta ...[+++]

8. demande au Conseil de relancer les travaux relatifs à la proposition de révision de la directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne le régime particulier des agences de voyages (COM(2002)0064); rappelle son soutien aux objectifs de simplification de ce régime spécial de TVA et de préservation de la position concurrentielle des opérateurs établis dans l'Union européenne vis-à-vis des opérateurs des p ...[+++]


European Parliament legislative resolution on the proposal for a Council directive on amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002) 64 – C5‑0112/2002 – 2002/0041(CNS))

Résolution législative du Parlement européen sur la proposition de directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne le régime particulier des agences de voyages (COM(2002) 64 – C5‑0112/2002 – 2002/0041(CNS))


By letter of 6 March 2002 the Council consulted Parliament, pursuant to Article 93 of the EC Treaty on the proposal for a Council directive on amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002) 64 – 2002/0041(CNS)).

Par lettre du 6 mars 2002, le Conseil a consulté le Parlement, conformément à l'article 93 du traité CE, sur la proposition de directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne le régime particulier des agences de voyages (COM(2002) 64 – 2002/0041 (CNS)).


The Commission proposes to broaden the scope of the special scheme for travel agents whereby they can charge VAT on their profit margin instead of on the full value of their sales. In particular, the proposal would allow travel agents to apply it to sales to other travel agents as well as to members of the public.

La Commission propose d'élargir le champ d'application du régime particulier applicable aux agences de voyages, ce qui doit leur permettre d'appliquer la TVA à leur marge bénéficiaire plutôt qu'à la valeur totale de leurs ventes.




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Date index: 2023-09-27
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