Opinion of the Advocate General — ECLI:EU:C:2000:235
Date: 2000-05-11
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: State aids;Competition;Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value 
added tax — Option for the Member States to maintain certain exemptions on a 
transitional basis — Scope — Exemption for international passenger transport by air and 
taxation of international passenger transport by coach — Breach of the principle of equal 
treatment — None 
(Council Directive 77/388, Art. 28(3)(b)) 
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SUMMARY — CASE C-36/99 
In the present state of harmonisation of the 
laws of the Member States relating to the 
common system of value added tax, the 
Community principle of equal treatment 
does not preclude legislation of a Member 
State which on the one hand, in accordance 
with Article 28(3)(b) of Sixth Directive 
77/388 on the harmonisation of the laws 
of the Member States relating to turnover 
taxes, in the version of Directive 96/95 
amending, with regard to the level of the 
standard rate of value added tax, Directive 
77/388, continues to exempt international 
passenger transport by air, and on the other 
hand taxes international passenger trans­
port by coach. 
(see para. 40 and operative part) 
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