This Master Class will address the VAT considerations relevant to the provision of accommodation to tourists; conference & incentive travel and language travel operators, covering issues such as: the application of VAT or the exemption to the various types of services, the bundling of supplies, the Travel Agents Scheme, and input tax recovery.
The session will take the format of an interactive discussion / case-study analysis, which will give participants the opportunity to discuss practical issues and the interpretation of the provisions of the law by reference to case law of the European Court of Justice.
Sarah Cassar Torregiani is a lawyer who specialises in VAT.
After 13 years with one of the Big Four accountancy firms, she has practiced on a freelance basis since 2015 providing technical support and advice on local and EU VAT matters as well as practical VAT training. Sarah is the Chief Technical Officer of the Malta Institute of Taxation and a member of the Indirect Tax Committee of the Institute.