Judgment of the Court (Third Chamber) of 26 September 2013 — Commission v Finland

(Case C‑309/11)

‛Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’’

1. EU Law — Interpretation — Texts in several languages — Differences between the various language versions — Taking into account of the general scheme and purpose of the legislation in question (see paras 49, 50)

2. Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agencies — Aim — Customer-based approach — No failure to fulfil obligations — Traveller-based approach — Non-conformity with the special scheme for travel agents (Council Directives 77/388, Art. 26(2) to (4), and 2006/112, Arts 306 to 310) (see paras 52-54, 62)

3. Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agencies — National legislation providing for the application of the special scheme to persons other than travellers — Travel agencies applying that scheme as intermediaries (Council Directive 2006/112, Art. 306(1), second para.) (see para. 61)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing for the application of the special travel agency taxation scheme to transactions that travel agencies make in favour of recipients other than travellers.

Operative part:

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs incurred by the Republic of Finland;

3. Orders the Czech Republic, the Hellenic Republic, the Kingdom of Spain, the French Republic and the Republic of Poland to bear their own costs.

Judgment of the Court (Third Chamber) of 26 September 2013 — Commission v Finland

(Case C‑309/11)

‛Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’’

1. EU Law — Interpretation — Texts in several languages — Differences between the various language versions — Taking into account of the general scheme and purpose of the legislation in question (see paras 49, 50)

2. Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agencies — Aim — Customer-based approach — No failure to fulfil obligations — Traveller-based approach — Non-conformity with the special scheme for travel agents (Council Directives 77/388, Art. 26(2) to (4), and 2006/112, Arts 306 to 310) (see paras 52-54, 62)

3. Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agencies — National legislation providing for the application of the special scheme to persons other than travellers — Travel agencies applying that scheme as intermediaries (Council Directive 2006/112, Art. 306(1), second para.) (see para. 61)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing for the application of the special travel agency taxation scheme to transactions that travel agencies make in favour of recipients other than travellers.

Operative part:

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs incurred by the Republic of Finland;