European Court of Justice qualifies language and study trips.
The European Court of Justice has decided on 13th october 2005 that the the special scheme for travel agents set out in Article 26 of Directive 77/388/EEC should be interpreted as meaning that it applies to a trader who offers services such as the ‘High School’ and ‘College’ programmes involving the organisation of language and study trips abroad and which, in consideration of the payment of an all-inclusive sum, provides in its own name to its customers a stay abroad of three to 10 months and buys in services from other taxable persons for that purpose. Read more.
