||All England Reporter
|| All ER (D) 319 (Oct)
||Court of Justice of the European Union (Sixth Chamber)
Judges Rosas (acting President), Lõhmus and Fernlund (Rapporteur)
||25 October 2012
European Union - Value added tax - Supply of goods or services - Applicant travel agent supplying all-inclusive packages including accommodation and meals supplied by third parties, and own transport - Applicant applying standard VAT rate to third-party supplies and reduced rate for transport - Respondent holding all supplies being subject to standard rate - Domestic court referring question to Court of Justice of European Union - Whether standard or reduced rate applying to supply - Council Directive (EC) 2006/112, arts 98, 306 to 310, Annex III, para 5.
European Union Value added tax. The Court of Justice of the European Union ruled on a reference concerning the interpretation of Council Directive (EC) 2006-112 (on the common system of value added tax) as applicable to the applicant's activity as a travel agent.
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