Judgment — ECLI:EU:C:2018:76
Date: 2018-02-08
Language of the case: German
Court formation: Sixth Chamber
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - successful
Origin: Germany

Judgment of the Court (Sixth Chamber) of 8 February 2018 — Commission v Germany (Case C‑380/16) (1) (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 73 — Taxable amount — Articles 306 to 310 — Special scheme for travel agents — Exclusion from that scheme of sales to taxable undertakings — Overall determination of the taxable amount for a given period — Incompatibility) Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agencies — Taxable amount — National legislation providing for the exclusion from that scheme of sales to taxable undertakings –National legislation which authorises travel agents subject to that scheme to make an overall determination of the taxable amount for a given period — Failure to fulfil obligations (Council Directive 2006/112, Arts 73 and 306-310) (see para 95, operative part) Operative part The Court: 1. Declares that, by excluding from the special value-added-tax scheme applicable to travel agents travel services provided to taxable persons who use those services for their business, and by authorising travel agents, in so far as they are subject to that scheme, to determine the taxable amount for value added tax on an overall basis for groups of services or for all services provided during a tax year, the Federal Republic of Germany has failed to fulfil its obligations under Article 73 and Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; 2. Orders the Federal Republic of Germany to pay the costs. 1 OJ C 314, 29.8.2016.