CELEX: 62017CA0552
Language: en
Date: 2018-12-19 00:00:00
Title: Case C-552/17: Judgment of the Court (Fourth Chamber) of 19 December 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften (Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name)

18.2.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/16
            
         
      Judgment of the Court (Fourth Chamber) of 19 December 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften
      (Case C-552/17) (1)
      
      ((Reference for a preliminary ruling - Taxation - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Special scheme for travel agents - Supply of a holiday residence rented from other taxable persons - Additional services - Ancillary or principal services - Reduced rate of tax - Accommodation supplied by a travel agent in his own name))
      (2019/C 65/19)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Alpenchalets Resorts GmbH
      
         Defendant: Finanzamt München Abteilung Körperschaften
      
         Operative part of the judgment
      
      
                  1.
               
               
                  Articles 306 to 310 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 mere supply by a travel agent of holiday accommodation rented from other taxable persons or such a supply of a holiday residence combined with the supply of additional ancillary services, regardless of the importance of those ancillary services, each amount to a single service covered by the special scheme for travel agents.
               
            
                  2.
               
               
                  Article 98(2) of Directive 2006/112 must be interpreted as meaning that the supply of travel agent services consisting of the supply of holiday accommodation, covered by Article 307 of that directive, cannot be subject to a reduced tax rate or one of the reduced rates set out in Article 98(2).
               
            
         (1)  OJ C 437, 18.12.2017.