Source: All England Reporter
Publisher Citation: [2014] All ER (D) 96 (Feb)
Court: Court of Justice of the European Union (First Chamber)

Judges Tizzano (President of the Chamber), Lenaerts (Vice-President of the Court and acting judge of the First Chamber), Borg Barthet (Rapporteur), Levits and Berger

Judgment Dates: 16 January 2014


Value added tax - Supply of goods or services - Supply for a consideration - Consideration - Taxpayer company providing intermediary services to tour operators and receiving agreed commission from them - Services being partly exempt and partly taxable - Taxpayer seeking adjustment of tax for relevant years so that price reductions granted to clients would be deducted from taxable amount - Whether taxpayer entitled to such deductions under relevant legal principles - Council Directive (EEC) 77/388.

The Case

Value added tax Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Sixth Council Directive (EEC) 77-388. The request had been made in the context of proceedings between the Finanzamt Dsseldorf-Mitte and Ibero Tours GmbH concerning the determination of the amount of VAT payable by Ibero Tours for the tax years 2002 to 2005.

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