Opinion of the Advocate General — ECLI:EU:C:2002:485
Date: 2002-09-12
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Special scheme for travel agents — Taxable amount — 'Total 
amount to be paid by the traveller' — Concept — Additional sum paid by an 
I - 6289 
SUMMARY — CASE C-149/01 
intermediate agency to the package tour operator corresponding to the discount granted 
by it to the customer — Included 
(Council Directive 77/388, Art. 26(2)) 
Article 26(2) of Sixth Directive 77/388 on 
the harmonisation of the laws of the 
Member States relating to turnover taxes 
must be interpreted as meaning that the 
'total amount to be paid by the traveller' 
within the meaning of that provision 
includes the additional amount that a travel 
agent, acting as intermediary on behalf of a 
tour operator, must pay to the tour oper­
ator on top of the price paid by the traveller 
and which corresponds in amount to the 
discount given by the travel agent to the 
traveller on the price of the holiday stated 
in the tour operator's brochure. 
There is therefore a direct link between that 
additional amount paid by a third party 
and the supply of the services provided to 
the traveller and it is thus included in the 
consideration for that supply received by 
the tour operator. It cannot be regarded as 
the consideration for a service supplied by 
the tour operator to the travel agent, 
consisting in providing him with a facility 
of selling the holiday at a reduced price. 
(see paras 33-34, operative part) 
I - 6290