Opinion of the Advocate General — ECLI:EU:C:1997:384
Date: 1997-07-17
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 — Harmonization of hws — Turnover taxes — Common system of value added 
tax — Sixth Directive — Supplies of services — Determination of the pUce where the service is 
deemed to be supplied — Provision of cross-frontier passenger transport on an all-inclusive basis 
— Allocation of the overall consideration for the service between the Member States concerned 
on a pro rata basis, having regard to the distances covered in each such State — Application of 
other allocation criteria — Precluded 
(Council Directive 77/388, Art. 9(2)(b)) 
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SUMMARY — CASE C-116/96 
Article 9(2)(b) of the Sixth Directive 77/388 
on the harmonization of the laws of the 
Member States relating to turnover taxes 
must be interpreted as meaning that, in the 
case of the supply of cross-frontier passenger 
transport on an all-inclusive basis, the total 
consideration for that service must, for the 
purposes of determining the part of the 
transport operation taxable in each of the 
Member States concerned, be allocated on a 
'pro rata basis, having regard to the distances 
covered in each such State, excluding all 
other allocation criteria. 
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