No. 19,719.

Decision given on 18 August 2006 by Mr Wallace (Chairman).

Tour Operators’ Margin Scheme – Hotel selling packages including travel – Travel bought in – Apportionment of package price between in-house and bought-in supplies – Returns used Method 2 in VAT Guide – Notice 709/5/1988 requiring cost apportionment – Whether mandatory cost apportionment compatible with European law and authorised by art. 7 of Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806); EC Directive 77/388, the sixth VAT directive, art. 26; Value Added Tax Act 1994, s. 53.

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