CELEX: 62010CN0031
Language: en
Date: 2010-01-20 00:00:00
Title: Case C-31/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital

17.4.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 100/18
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital
   (Case C-31/10)
   2010/C 100/27
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Minerva Kulturreisen GmbH
   
      Defendant: Finanzamt Freital
   
      Question referred
   
   Does the ‘special scheme for travel agents’ in Article 26 of Directive 77/388/EEC (1) apply also to the sale by a travel agent of opera tickets in isolation, without the provision of additional services?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)