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SVInfo
- Referral date: 20-01-2010
- Show case reference
- Ruling date: 09-12-2010
- AG: Mengozzi
References in this case
References to this case
- C-149/01 - First Choice Holidays
- C-163/91 - Van Ginkel Waddinxveen v Inspecteur der Omzetbelasting
- C-308/96 - Madgett and Baldwin
- C-189/11 - Commission v Spain
- C-193/11 - Commission v Poland
- C-236/11 - Commission v Italy
- C-269/11 - Commission v Czech Republic
- C-293/11 - Commission v Greece
- C-296/11 - Commission v France
- C-309/11 - Commission v Finland
- C-450/11 - Commission v Portugal
- C-552/17 - Alpenchalets Resorts
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17.4.2010 |
EN |
Official Journal of the European Union |
C 100/18 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital
(Case C-31/10)
2010/C 100/27
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Minerva Kulturreisen GmbH
Defendant: Finanzamt Freital
Question referred
Does the ‘special scheme for travel agents’ in Article 26 of Directive 77/388/EEC (1) apply also to the sale by a travel agent of opera tickets in isolation, without the provision of additional services?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)