Momsmæssige problemstillinger efter vedtagelse af skattereformen på området vedr. rejsevirksomhed

Lena Kert Jensen

Student thesis: Master thesis


This master thesis is a part of the completion of my MSc study (Business administration and auditing) at Copenhagen Business School. The thesis deals with the problems regarding valueadded tax on travel that is to be expected after the Law 203 was adopted in June 2009. The research statement of the thesis is shown below: 'The adoption of L203 dealing in particular with the removal of the tax exception for travel agencies. The adoption has created new rules for value-added tax in Denmark. By a comparison with other EU countries and their legislation and practices on the area, I will assess in which way and direction it is most appropriate, effective and cost efficient to calculate and account for value-added tax on travel in Denmark. " The solution to the research statement above is based on a practical approach in which significant industry-specific characteristics are identified and used to analyze the benefits and drawbacks of the adoption of the law and its effect on the travel industry in Denmark. I the thesis I assume the perspective of the travel industry, as it is the travel industry which is affected by the changes in the value-added tax legislation both administratively and financially. How large these effects are going to be, are not yet publicly known, and therefore I will in this thesis estimate the consequences and evaluate them. My working questions are: How will the travel industry be affected by the legislative amendment, economically as well as administratively • How will the VAT be imposed and on which tax basis • What is the revenue from charges, and how can they be fulfilled • How can the economical and administrative difficulties be resolved Using these questions I will analyze the future framework. I will determine whether the regulatory framework can be implemented in a design that will work for the Travel Agencies in practice. I will, determine and clarify what is inappropriate about by the new rules. In this aspect the Tax ministry's comments to the adopted law will be considered. Finally I will propose how the removal of the value-added tax exception on travel agencies can be implemented with as little impact on the travel industry as possible.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2010
Number of pages116