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SVInfo
- Referral date: 16-09-2011
- Show case reference
- Ruling date: 18-09-2012
- AG: Sharpston
References in this case
References to this case
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26.11.2011 |
EN |
Official Journal of the European Union |
C 347/13 |
Action brought on 16 September 2011 — European Commission v Kingdom of the Netherlands
(Case C-473/11)
2011/C 347/19
Language of the case: Dutch
Parties
Applicant: European Commission (represented by: L. Lozano Palacios and W. Roels, acting as Agents)
Defendant: Kingdom of the Netherlands
Form of order sought
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Declare that, by applying a special VAT scheme for travel agents as provided for in resolution No B71/2260 of March 1971, the Kingdom of the Netherlands has failed to fulfil its obligations under Articles 43, 96, 98 and 306 to 310 of the VAT Directive (1); |
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order the Kingdom of the Netherlands to pay the costs. |
Pleas in law and main arguments
The Commission takes the view that the Netherlands has failed to implement the special VAT scheme for travel agents. This is apparent from Decision No B71/2260 of 22 March 1971, as last amended, which clearly conflicts with the special scheme for travel agents provided for in Articles 306 to 310 of the VAT Directive.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).