Opinion of the Advocate General — ECLI:EU:C:2005:394
Date: 2005-06-16
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Special scheme for travel agencies – Scope – Economic operators other than travel agents or tour operators offering services involving the organisation of language and study trips abroad – Included (Council Directive 77/388, Art. 26) According to the case‑law, the underlying reasons for the special scheme for travel agents and tour operators provided for by Article 26 of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes are equally valid where the trader is not a travel agent or tour operator within the normal meaning of those terms, but effects identical transactions in the context of another activity. However, the trader should not be taxed under that article where the services bought in from third parties, in order to provide services generally associated with those operations, remain purely ancillary in relation to the in-house services. However, where a trader habitually offers its customers travel services, in addition to services associated with the language training and education of its customers, which cannot be carried out without a substantial effect on the package price charged, such as travel to the host State and/or the stay in that State, such services are not to be equated with purely ancillary services. Such services do not represent a marginal share in relation to the corresponding services associated with the language training and education which that operator offers its customers. In those circumstances, Article 26 of the Sixth Directive should be interpreted as meaning that it applies to a trader who offers services involving the organisation of language and study trips abroad and which, in consideration of the payment of an all-inclusive sum, provides in its own name to its customers a stay abroad of three to 10 months and buys in services from other taxable persons for that purpose. (see paras 22, 24, 27-29, 48, operative part)