# C_2014261EN.01001602.xml

| 11.8.2014 | EN | Official Journal of the European Union | C 261/16 |
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11.8.2014

EN

Official Journal of the European Union

C 261/16

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Request for a preliminary ruling from the Conseil d’État (France) lodged on 12 June 2014 — Brit Air SA v Ministère des finances et des comptes publics

(Case C-289/14)

2014/C 261/24

Language of the case: French

Referring court

Referring court

Conseil d’État

Parties to the main proceedings

Parties to the main proceedings

Applicant: Brit Air SA

Applicant:

Defendant: Ministère des finances et des comptes publics

Defendant:

Questions referred

Questions referred

| 1) | Must Articles 2(1) and 10(2) of Council Directive 77/388/EEC of 17 May 1977 (1) be interpreted as meaning that a lump sum calculated as a percentage of the annual turnover received from routes operated as a franchise and paid onwards by an airline company which issued on behalf of another company tickets which are no longer valid constitutes non-taxable compensation paid to the latter, for the harm suffered as a result of the activation in vain by the latter of its means of transport or a sum corresponding to the proceeds from tickets issued and expired? |
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1)

Must Articles 2(1) and 10(2) of Council Directive 77/388/EEC of 17 May 1977 (1) be interpreted as meaning that a lump sum calculated as a percentage of the annual turnover received from routes operated as a franchise and paid onwards by an airline company which issued on behalf of another company tickets which are no longer valid constitutes non-taxable compensation paid to the latter, for the harm suffered as a result of the activation in vain by the latter of its means of transport or a sum corresponding to the proceeds from tickets issued and expired?

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| 2) | In the event that that sum is deemed to correspond to the price of tickets issued and expired, must those provisions be interpreted as meaning that the issue of the ticket may be treated as the effective performance of the transport service and that the sums retained by an airline company where the holder of an air ticket has not used his ticket, which is no longer valid, are subject to value added tax? |
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2)

In the event that that sum is deemed to correspond to the price of tickets issued and expired, must those provisions be interpreted as meaning that the issue of the ticket may be treated as the effective performance of the transport service and that the sums retained by an airline company where the holder of an air ticket has not used his ticket, which is no longer valid, are subject to value added tax?

| 3) | In that case, must the tax received be paid onwards to the Treasury by Air France or Brit Air on receipt of payment of the price, even though the travel may not have taken place as a result of the customer’s acts? |
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3)

In that case, must the tax received be paid onwards to the Treasury by Air France or Brit Air on receipt of payment of the price, even though the travel may not have taken place as a result of the customer’s acts?

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(1)  Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

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