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SVInfo
- Referral date: 11-05-2011
- Show case reference
- Ruling date: 01-03-2012
- AG: Sharpston
References in this case
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23.7.2011 |
EN |
Official Journal of the European Union |
C 219/8 |
Reference for a preliminary ruling from the Nejvyšší Správní Soud (Czech Republic) lodged on 11 May 2011 — Star Coaches s.r.o. v Finanční ředitelství pro hlavní město Prahu
(Case C-220/11)
2011/C 219/10
Language of the case: Czech
Referring court
Nejvyšší Správní Soud
Parties to the main proceedings
Applicant: Star Coaches, s.r.o.
Defendant: Finanční ředitelství pro hlavní město Prahu
Questions referred
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1. |
Does Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) refer only to supplies made by travel agents to end users of a travel service (travellers) or also to supplies made to other persons (customers)? |
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2. |
Should a transport company which merely provides transport of persons by providing bus transport to travel agencies (not directly to travellers) and which does not provide any other services (accommodation, information, consultancy etc.) be regarded as a travel agent for the purposes of Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? |
(1) OJ 2006 L 347, p. 1.