Case C-763/23, Dragoram Tour: Order of the Court (Ninth Chamber) of 25 June 2024 (request for a preliminary ruling from the Curtea de Apel Bacău – Romania) – Direcţia Generală Regională a Finanţelor Publice Iaşi, Direcţia Generală Regională a Finanţelor Publice Iaşi – Administraţia Judeţeană a Finanţelor Publice Bacău – Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L. (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)
Date: 2024-06-25
Institutions: Court of Justice
Subjects: VAT, additional duty, carriage of passengers, case-law (EU), provision of services, sale, tax law, ticket, travel agency








C_202404707EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/4707


5.8.2024






Order of the Court (Ninth Chamber) of 25 June 2024 (request for a preliminary ruling from the Curtea de Apel Bacău – Romania) – Direcţia Generală Regională a Finanţelor Publice Iaşi, Direcţia Generală Regională a Finanţelor Publice Iaşi – Administraţia Judeţeană a Finanţelor Publice Bacău – Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L.


(Case C-763/23,
                (1)
Dragoram Tour)

(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)
(C/2024/4707)
Language of the case: Romanian

Referring court

Curtea de Apel Bacău

Parties to the main proceedings


Appellants and defendants at first instance: Direcţia Generală Regională a Finanţelor Publice Iaşi, Direcţia Generală Regională a Finanţelor Publice Iaşi – Administraţia Judeţeană a Finanţelor Publice Bacău – Activitatea de Inspecţie Fiscală

Respondent and applicant at first instance: S.C. Dragoram Tour SRL

Operative part of the order







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.






(1)  Date lodged: 12.12.2023.


ELI: http://data.europa.eu/eli/C/2024/4707/oj
ISSN 1977-091X (electronic edition)