# C_2012287EN.01001702.xml

| 22.9.2012 | EN | Official Journal of the European Union | C 287/17 |
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22.9.2012

EN

Official Journal of the European Union

C 287/17

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Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 June 2012 — Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH

(Case C-300/12)

2012/C 287/31

Language of the case: German

Referring court

Referring court

Bundesfinanzhof

Parties to the main proceedings

Parties to the main proceedings

Applicant: Finanzamt Düsseldorf-Mitte

Applicant:

Defendant: Ibero Tours GmbH

Defendant:

Questions referred

Questions referred

| 1. | According to the principles of the judgment of the Court of Justice of the European Union in Case C-317/94 Elida Gibbs [1996] ECR I-5339, does it also result in a reduction of the taxable amount within the context of a distribution chain if an intermediary (here: a travel agent) refunds to the customer (here: a travel client) in the transaction arranged by him (here: services of the tour operator provided to the travel client) part of the price for the transaction arranged? |
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1.

According to the principles of the judgment of the Court of Justice of the European Union in Case C-317/94 Elida Gibbs [1996] ECR I-5339, does it also result in a reduction of the taxable amount within the context of a distribution chain if an intermediary (here: a travel agent) refunds to the customer (here: a travel client) in the transaction arranged by him (here: services of the tour operator provided to the travel client) part of the price for the transaction arranged?

Elida Gibbs

| 2. | In the event that Question 1 is answered in the affirmative: must the principles of the judgment of the Court of Justice of the European Union in Case C-317/94 Elida Gibbs [1996] ECR I-5339 also be applied if the tour operator’s transaction which has been arranged by the intermediary falls within the special scheme under Article 26 of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (77/388/EEC (1)) but the intermediary services of the travel agent do not fall within that provision? |
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2.

In the event that Question 1 is answered in the affirmative: must the principles of the judgment of the Court of Justice of the European Union in Case C-317/94 Elida Gibbs [1996] ECR I-5339 also be applied if the tour operator’s transaction which has been arranged by the intermediary falls within the special scheme under Article 26 of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (77/388/EEC (1)) but the intermediary services of the travel agent do not fall within that provision?

Elida Gibbs

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| 3. | In the event that Question 2 is also answered in the affirmative: in the event of the exemption of the services arranged by the intermediary, is a Member State which has correctly transposed Article 11(C)(1) of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (77/388/EEC) authorised to refuse a reduction of the taxable amount only if in exercising the authority included in that provision it has provided for additional conditions on the refusal of the reduction? |
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3.

In the event that Question 2 is also answered in the affirmative: in the event of the exemption of the services arranged by the intermediary, is a Member State which has correctly transposed Article 11(C)(1) of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (77/388/EEC) authorised to refuse a reduction of the taxable amount only if in exercising the authority included in that provision it has provided for additional conditions on the refusal of the reduction?

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(1)  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 L 145, 13.6.1977, p. 1).

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