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SVInfo
- Referral date: 17-06-2011
- Show case reference
- Opinion date: 06-06-2013
- Ruling date: 26-09-2013
- AG: Sharpston
References in this case
References to this case
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27.8.2011 |
EN |
Official Journal of the European Union |
C 252/23 |
Action brought on 17 June 2011 — European Commission v Republic of Finland
(Case C-309/11)
2011/C 252/43
Language of the case: Finnish
Parties
Applicant: European Commission (represented by: I. Koskinen and L. Lozano Palacios, acting as Agents)
Defendant: Republic of Finland
Form of order sought
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declare that, by applying, in Paragraph 80 of Law on value added tax (1501/1993), the special scheme for travel agents to travel services sold to persons other than travellers, the Republic of Finland has failed to fulfil its obligations under Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1); |
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order Republic of Finland to pay the costs. |
Pleas in law and main arguments
The Commission observes that the special scheme for travel agents in Directive 2006/112/EC of 28 November 2006 on the common system of value added tax is to be applied only when travel services are sold to travellers. The Republic of Finland has infringed that directive by applying the special scheme for travel agents to services which travel agencies supply to one another or to tour operators.
(1) OJ 2006 L 347, p. 1