CELEX: 62011CN0220
Language: en
Date: 2011-05-11 00:00:00
Title: Case C-220/11: Reference for a preliminary ruling from the Nejvyšší Správní Soud (Czech Republic) lodged on 11 May 2011 — Star Coaches s.r.o. v Finanční ředitelství pro hlavní město Prahu

23.7.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 219/8
            
         Reference for a preliminary ruling from the Nejvyšší Správní Soud (Czech Republic) lodged on 11 May 2011 — Star Coaches s.r.o. v Finanční ředitelství pro hlavní město Prahu
   (Case C-220/11)
   2011/C 219/10
   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
   
      Questions referred
   
   
               1.
            
            
               Does Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) refer only to supplies made by travel agents to end users of a travel service (travellers) or also to supplies made to other persons (customers)?
            
         
               2.
            
            
               Should a transport company which merely provides transport of persons by providing bus transport to travel agencies (not directly to travellers) and which does not provide any other services (accommodation, information, consultancy etc.) be regarded as a travel agent for the purposes of Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
            
         
      (1)  OJ 2006 L 347, p. 1.