# C_2014135EN.01001002.xml

| 5.5.2014 | EN | Official Journal of the European Union | C 135/10 |
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5.5.2014

EN

Official Journal of the European Union

C 135/10

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Judgment of the Court (Eighth Chamber) of 13 March 2014 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge — Belgium) — Jetair NV, BTW-eenheid BTWE Travel4you v FOD Financiën

(Case C-599/12) (1)

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((VAT - Special scheme for travel agents - Transactions carried out outside the European Union - Sixth Council Directive 77/388/EEC - Article 28(3) - Directive 2006/112/EC - Article 370 - ‘Standstill’ clauses - Amendment of national legislation during the transposition period))

2014/C 135/11

Language of the case: Dutch

Referring court

Referring court

Rechtbank van eerste aanleg te Brugge

Parties to the main proceedings

Parties to the main proceedings

Applicants: Jetair NV, BTW-eenheid BTWE Travel4you

Applicants:

Defendant: FOD Financiën

Defendant:

Re:

Re:

Request for a preliminary ruling — Rechtbank van eerste aanleg te Brugge — Interpretation of Articles 49 TFEU and 63 TFEU, Articles 26(3) and 28(3)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation 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) — Interpretation and validity of Articles 153, 309 and 370 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Special scheme applicable to travel agents — Supplies of services involving recourse to other taxable persons for the purpose of performing transactions outside the European Union — Non-exemption — Principles of equality, fiscal neutrality and proportionality.

Operative part of the judgment

Operative part of the judgment

| 1. | Article 28(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment and Article 370 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax do not preclude the introduction by a Member State before 1 January 1978, during the transposition period of Sixth Directive 77/388, of a provision that amends its existing legislation by imposing VAT on the transactions of travel agents relating to journeys outside the European Union; |
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1.

Article 28(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment and Article 370 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax do not preclude the introduction by a Member State before 1 January 1978, during the transposition period of Sixth Directive 77/388, of a provision that amends its existing legislation by imposing VAT on the transactions of travel agents relating to journeys outside the European Union;

| 2. | A Member State is not in breach of Article 309 of Directive 2006/112 by not treating the services of travel agents as exempt intermediary activities where those services relate to journeys made outside of the European Union and by imposing VAT on those services, if it imposed VAT on those services on 1 January 1978; |
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2.

A Member State is not in breach of Article 309 of Directive 2006/112 by not treating the services of travel agents as exempt intermediary activities where those services relate to journeys made outside of the European Union and by imposing VAT on those services, if it imposed VAT on those services on 1 January 1978;

| 3. | Article 370 of Directive 2006/112, read in conjunction with point 4 of Part A of Annex X of that directive, does not infringe EU law by granting Member States the option to continue to tax the supply of the services of travel agents in relation to journeys outside the European Union; |
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3.

Article 370 of Directive 2006/112, read in conjunction with point 4 of Part A of Annex X of that directive, does not infringe EU law by granting Member States the option to continue to tax the supply of the services of travel agents in relation to journeys outside the European Union;

| 4. | A Member State does not infringe EU law, in particular the principles of equality, proportionality and fiscal neutrality, by treating travel agents, within the meaning of Article 26(1) of Directive 77/388 and Article 306 of Directive 2006/112, differently from intermediaries and by laying down a rule, such as the Royal Decree of 28 November 1999, under which only the services of travel agents, but not those of intermediaries, are taxable with regard to journeys outside the European Union. |
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4.

A Member State does not infringe EU law, in particular the principles of equality, proportionality and fiscal neutrality, by treating travel agents, within the meaning of Article 26(1) of Directive 77/388 and Article 306 of Directive 2006/112, differently from intermediaries and by laying down a rule, such as the Royal Decree of 28 November 1999, under which only the services of travel agents, but not those of intermediaries, are taxable with regard to journeys outside the European Union.

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(1)  OJ C 86, 23.3.2013.

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