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Taxonomy tags

•  Special arrangements - Tour Operator Margin Scheme (TOMS)

•  VAT rate - Reduced rate - Services subject to reduced VAT rate

•  VAT rate - Reduced rate

•  VAT rate

Info

• Referral date: 04-11-2011
• Show case reference
• Ruling date: 25-10-2012
• AG: Sharpston

References in this case

• C-163/91 - Van Ginkel Waddinxveen v Inspecteur der Omzetbelasting

• C-308/96 - Madgett and Baldwin

• C-34/99 - Primback

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EU tax law WEB Kozak - C-557/11

Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 4 November 2011 — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie

(Case C-557/11)

2012/C 25/63

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Maria Kozak

Respondent: Dyrektor Izby Skarbowej w Lublinie (Director of the Tax Chamber, Lublin)

Question referred

Where an in-house transport service is supplied by a travel agent within the framework of an all-inclusive price which is charged to a tourist for a tourist service supplied to him that is taxed under Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) which lay down a special VAT scheme for travel agents, is that in-house transport service taxable — as a necessary element for the supply of that tourist service — at the standard rate of tax applicable to tourist services, or at the reduced rate of tax applicable to passenger transport services under Article 98 of that directive, in conjunction with point 5 of Annex III thereto?

(1)  OJ 2006 L 347, p. 1.