· A clear majority of respondents was against further reducing the deadline for payout; many argued that experience with the new deadline of 4-6 weeks set out in Directive 2009/14/EC should first be assessed before a further reduction is envisaged.

The same principle applies as with SPV when the issuer/refunder of the voucher is not the same as the redeemer, then the taxable amount equals the consideration paid by the customer plus the money paid to the seller by the issuer/refunder (i.e. the amount deducted from the voucher)

The reimbursement should not be made by voucher unless the consumer has used vouchers for the initial transaction or has expressly accepted them.

Where the passenger agrees, the full reimbursement may also be paid in the form of vouchers and/or other services in an amount equivalent to the price for which the ticket was purchased, provided that the conditions are flexible, particularly regarding the period of validity and the destination.

Last year the EU introduced a visa ban against the Belarus officials “who are responsible for, but failed to start, the initiation of independent investigation and prosecution of the alleged crimes and those who are considered by the Pourgourides Report to be key actors in the disappearances of four well-known persons in Belarus in 1999/2000 and the following cover-up, in view of their apparent obstruction of justice”, as well as against those “who are responsible for the fraudulent elections and referendum in Belarus on 17 October 2004 and those who are responsible for severe human rights violations in the repression of peaceful demonst ...[+++]rators in the aftermath of the elections and referendum in Belarus”.

The work of the European Anti-Fraud Office (OLAF) has made it possible to obtain good results in seeking to prevent and identify fraud.