Source: All England Reporter
Publisher Citation: [2011] All ER (D) 12 (Jan)
Court: Court of Justice of the European Union (First Chamber)
Judge:

Judges Tizzano (President of the Chamber), Borg Barthet (Rapporteur), Ilesic, Levits and Safjan
Judgment Dates: 9 December 2010

Catchwords

European Union - Value added tax - Scope - Special scheme for travel agents and tour operators - Sale of opera tickets without provision of supplementary services - Whether service provided by travel agent falling under special scheme in relevant Directive - Sixth Council Directive (EEC) 77/388, art 26.

The Case

European Union Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of art26 of Sixth Council Directive (EEC)77-388 (on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment).

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