62023CO0763_INF
Order of the Court (Ninth Chamber) of 25 June 2024 –Dragoram Tour
(Case C‑763/23)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 308 – Special scheme for travel agents – Scope – Transactions carried out by travel agents consisting of the resale, at a price including a mark-up, of airline tickets purchased from taxable third parties – Absence of additional service)
1.
Harmonisation of fiscal legislation – Common system of value added tax – Special scheme for travel agencies – Scope – Resale by travel agents, at a price including a mark-up, of airline tickets purchased from taxable third parties – Included – Supplies of goods or services possibly accompanying that supply – Irrelevant
(Council Directive 2006/112, Arts 306 to 310)
(see paragraphs 29-34, operative part 1)
2.
Harmonisation of fiscal legislation – Common system of value added tax – Special scheme for travel agencies – Exception to the application thereof by granting travel agents a right of option to apply the normal VAT scheme in the case of international passenger transport. – Not permissible
(Council Directive 2006/112, Arts 306(1) and 308)
(see paragraph 43, operative part 2)
Operative part
1.
Article 306 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 supply by a taxable person of airline tickets purchased from other taxable persons and resold to natural persons at a price including commission is subject to the special value added tax (VAT) arrangements applicable to travel agents, regardless of the fact that this supply is not accompanied by additional services other than information and advice services.
2.
Article 306(1) and Article 308 of Directive 2006/112/EC
must be interpreted as meaning that:
they preclude national legislation which introduces an exception to the application of the special value added tax (VAT) scheme for travel agents by granting the latter a right of option to apply the normal VAT scheme in the case of international passenger transport.