CELEX: 62010CA0031
Language: en
Date: 2010-12-09 00:00:00
Title: Case C-31/10: Judgment of the Court (First Chamber) of 9 December 2010 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Minerva Kulturreisen GmbH v Finanzamt Freital (Sixth VAT Directive — Article 26 — Special scheme for travel agents and tour operators — Scope — Sale of opera tickets without the provision of supplementary services)

19.2.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 55/15
            
         Judgment of the Court (First Chamber) of 9 December 2010 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Minerva Kulturreisen GmbH v Finanzamt Freital
   (Case C-31/10) (1)
   
   (Sixth VAT Directive - Article 26 - Special scheme for travel agents and tour operators - Scope - Sale of opera tickets without the provision of supplementary services)
   2011/C 55/27
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof (Germany)
   
      Parties to the main proceedings
   
   
      Applicant: Minerva Kulturreisen GmbH
   
      Defendant: Finanzamt Freital
   
      Re:
   
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 26 of 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) — Special scheme for travel agents — Sale of opera tickets without the provision of supplementary services
   
      Operative part of the judgment
   
   Article 26 of Sixth Council Directive 77/338/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 is to be interpreted as not applying to the sale by a travel agent of opera tickets in isolation, without the provision of a travel service.
   
      (1)  OJ C 100, 17.4.2010.