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SVInfo
- Referral date: 01-09-2011
- 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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29.10.2011 |
EN |
Official Journal of the European Union |
C 319/10 |
Action brought on 1 September 2011 — European Commission v Portuguese Republic
(Case C-450/11)
2011/C 319/18
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: M. Afonso and L. Lozano Palacios, Agents)
Defendant: Portuguese Republic
Form of order sought
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Declare that, by applying the special VAT scheme for travel agents to travel services sold to persons other than travellers, as provided for by Decree-Law No 221/85 of 3 July 1985, the Portuguese Republic has failed to fulfil its obligations under Articles 306 to 310 of the VAT Directive. (1) |
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Order the Portuguese Republic to pay the costs. |
Pleas in law and main arguments
The Commission considers that, in so far as the Portuguese Republic applies the special scheme in question to the services supplied by travel agents to other travel agents or to other persons liable to VAT other than travellers, its application of that scheme is not consistent with the provisions of the European Union legislation in that field, since in accordance with the VAT Directive the special scheme must be applied only to services supplied to travellers.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).