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SVInfo
- Referral date: 17-05-2011
- Show case reference
- Opinion date: 06-06-2013
- Ruling date: 26-09-2013
- AG: Sharpston
References in this case
References to this case
Highlight in text
Go|
13.8.2011 |
EN |
Official Journal of the European Union |
C 238/4 |
Action brought on 17 May 2011 — European Commission v Italian Republic
(Case C-236/11)
2011/C 238/06
Language of the case: Italian
Parties
Applicant: European Commission (represented by C. Soulay and D. Recchia, Agents)
Defendant: Italian Republic
Form of order sought
The applicant claims that the Court should:
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declare that, by applying the special scheme for travel agents even when the travel service is sold to someone other than the traveller, the Italian Republic has failed to fulfil its obligations under Articles 306-310 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax; |
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order the Italian Republic to pay the costs. |
Pleas in law and main arguments
The Commission is of the view that the Italian Republic’s application of the special scheme for travel agents, inasmuch as it is not limited to services to travellers, as provided by the directive, but is extended to cover transactions between travel agencies too, is contrary to the provisions of the VAT legislation.
(1) OJ 2006 L 347, p. 1.