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Other Tax issues
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Interlining
Interlining, in the context of the travel retail trade, is the term used to define the concept of retailing duty free goods to airline passengers who are taking an intra-EU flight as part of a continuous journey where the final destination is a third (non-EU) country. This concept was approved by the Commission’s Directorate for taxation matters in a letter to the Director of Italian Customs in February 2001. However, not all Member States have accepted the concept in their national fiscal rules and there are also differing requirements for confirming that a passenger is taking a qualifying journey.
 Excise Duties
VAT
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