CELEX: 62011CN0473
Language: en
Date: 2011-09-16 00:00:00
Title: Case C-473/11: Action brought on 16 September 2011 — European Commission v Kingdom of the Netherlands

26.11.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 347/13
            
         Action brought on 16 September 2011 — European Commission v Kingdom of the Netherlands
   (Case C-473/11)
   2011/C 347/19
   Language of the case: Dutch
   
      Parties
   
   
      Applicant: European Commission (represented by: L. Lozano Palacios and W. Roels, acting as Agents)
   
      Defendant: Kingdom of the Netherlands
   
      Form of order sought
   
   
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               Declare that, by applying a special VAT scheme for travel agents as provided for in resolution No B71/2260 of March 1971, the Kingdom of the Netherlands has failed to fulfil its obligations under Articles 43, 96, 98 and 306 to 310 of the VAT Directive (1);
            
         
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               order the Kingdom of the Netherlands to pay the costs.
            
         
      Pleas in law and main arguments
   
   The Commission takes the view that the Netherlands has failed to implement the special VAT scheme for travel agents. This is apparent from Decision No B71/2260 of 22 March 1971, as last amended, which clearly conflicts with the special scheme for travel agents provided for in Articles 306 to 310 of the VAT Directive.
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).