# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 310

Extent: E+W+S+N.I.

VAT charged to the travel agent by other taxable persons in respect of transactions which are referred to in Article 307 and which are for the direct benefit of the traveller shall not be deductible or refundable in any Member State.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/310 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-310
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.