EU tax law WEB Jetair and BTW-eenheid BTWE Travel4you - C-599/12

23.3.2013   

EN

Official Journal of the European Union

C 86/9

1.

Was Belgium entitled to amend its legislation by taxing an exempt service — in this case, journeys outside the EU — at a point in time (1 December 1977) just before the introduction of the Sixth VAT Directive (1) (1 January 1978) and thus circumvent the standstill provision in Article 28(3) of the Sixth Directive (now Article 370 of Council Directive 2006/112/EC), (2) which provides that the journeys referred to may continue to be taxed only if they were already taxed prior to the adoption of the Sixth Directive?

2.

Should Belgium have refrained from taxing journeys outside the EU as of 13 June 1977 (the date of publication of the Sixth Directive)?

3.

Does Belgium infringe Article 309 of Council Directive 2006/112/EC by not treating travel agents, as regards their services outside the Community, as intermediaries and continuing nevertheless to tax those services?

4.

Do Articles 309, 153 and 370 of, and Annex X to, Council Directive 2006/112/EC infringe the general principles of Community law, the principle of equality, the principle of proportionality and the provisions concerning the free movement of persons, goods and services, inter alia, Articles 43 and 56 of the EC Treaty, by giving Member States the right to choose whether or not to tax services relating to journeys outside the Community?

5.

Is it contrary to the principles of Community law, in particular the principles of equality and proportionality and the principle of neutrality with regard to VAT, for the Belgian State, by Royal Decree of 28 November 1999, to have made only travel agents, but not intermediaries, taxable with regard to journeys outside the EU?