Order — ECLI:EU:C:2012:120
Date: 2012-03-01
Language of the case: Czech
Court formation: Sixth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Czechia

Summary of the Order Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Special scheme for travel agencies — Scope (Council Directive 2006/112, Art. 306) A transport company which merely carries out the transport of persons by providing coach transport to travel agents and does not provide any other services such as accommodation, tour guiding or advice does not effect transactions falling within the special scheme for travel agents in Article 306 of Directive 2006/112 on the common system of value added tax. (see para. 26, operative part)