Opinion of the Advocate General — ECLI:EU:C:2018:665
Date: 2018-09-05
Language of the case: German
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Fourth Chamber), 19 December 2018 1. Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agencies — Scope — Supply of a holiday residence rented from other taxable persons combined, if required, with the supply of additional services — Included (Council Directive 2006/112, Arts 306 to 310) 2. Harmonisation of fiscal legislation — Common system of value added tax — Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services — Application of a reduced tax rate to the provision of holiday accommodation under the special scheme for travel agents — Not permissible (Council Directive 2006/112, Arts 98(2) and 307) 1. Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the mere supply by a travel agent of holiday accommodation rented from other taxable persons or such a supply of a holiday residence combined with the supply of additional ancillary services, regardless of the importance of those ancillary services, each amount to a single service covered by the special scheme for travel agents. (see para. 35, operative part 1) 2. Article 98(2) of Directive 2006/112 must be interpreted as meaning that the supply of travel agent services consisting of the supply of holiday accommodation, covered by Article 307 of that directive, cannot be subject to a reduced tax rate or one of the reduced rates set out in Article 98(2). (see para. 41, operative part 2)