CELEX: 62011CB0220
Language: en
Date: 2012-03-01 00:00:00
Title: Case C-220/11: Order of the Court (Sixth Chamber) of 1 March 2012 (reference for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Star Coaches s. r. o. v Finanční ředitelství pro hlavní město Prahu (Article 104(3), first subparagraph, of the Rules of Procedure — VAT Directive — Special tax scheme for travel agents — Supply to travel agents of a coach transport service but no other services)

4.8.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 235/4
            
         Order of the Court (Sixth Chamber) of 1 March 2012 (reference for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Star Coaches s. r. o. v Finanční ředitelství pro hlavní město Prahu
   (Case C-220/11) (1)
   
   (Article 104(3), first subparagraph, of the Rules of Procedure - VAT Directive - Special tax scheme for travel agents - Supply to travel agents of a coach transport service but no other services)
   2012/C 235/05
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Applicant: Star Coaches s. r. o.
   
      Defendant: Finanční ředitelství pro hlavní město Prahu
   
      Re:
   
   Reference for a preliminary ruling — Nejvyšší správní soud — Interpretation of Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Application of the special scheme for travel agents to an economic operator which, without being a travel agent, supplies travel agents with a bus transport service but no other transport services
   
      Operative part of the order
   
   A transport company which merely carries out the transport of persons by providing coach transport to travel agents and does not provide any other services such as accommodation, tour guiding or advice does not effect transactions falling within the special scheme for travel agents in Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
   
      (1)  OJ C 219, 23.7.2011.