CELEX: C1997/108/10
Language: en
Date: 1997-04-05 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 20 February 1997 in Case C-260/95 (reference for a preliminary ruling from the High Court of Justice (Queen's Bench Division)): Commissioners of Customs and Excise v. DFDS A/S (Sixth VAT Directive - Special scheme for travel agents - Place of taxation of supply of services)

No C 108/6              EN                  Official Journal of the European Communities                                      5 . 4 . 97
               JUDGMENT OF THE COURT                                                 JUDGMENT OF THE COURT
                           (Fifth Chamber)                                                      (Fifth Chamber)
                       of 20 February 1997                                                  of 20 February 1997
in Case C- 1 66/95 P: Commission of the European
                                                                       in Case C-260/95 (reference for a preliminary ruling from
              Communities v. Frédéric Daffix (')
                                                                       the High Court of Justice ( Queen's Bench Division )):
  (Officials — Removal from post — Statement of reasons)                  Commissioners of Customs and Excise v. DFDS A/S (')
                            ( 97/C 108/09 )                            (Sixth VAT Directive — Special scheme for travel agents
                                                                                 — Place of taxation of supply of services)
                                                                                                 ( 97/C 108/ 10 )
                 (Language of the case: French)
                                                                                      (Language of the case: English)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)
In Case C-l 66/95 P: Commission of the European                          (Provisional translation; the definitive translation will be
Communities (Agents: Dimitrios Gouloussis, assisted by                          published in the European Court Reports)
Benoit Cambier) — appeal against the judgment of the
Court of First Instance (Third Chamber) of 28 March
1995 in Case T-12/94 Daffix v. Commission [ 1995] ECR­
SC 11-233, seeking to have that judgment set aside — the               In Case C-260/95 : reference to the Court under Article 177
other party to the proceedings being Frederic Daffix, an               of the EC Treaty from the High Court of Justice ( Queen's
official of the Commission of the European Communities,                Bench Division ) for a preliminary ruling in the
residing in Brussels, represented by Georges Vandersanden              proceedings pending before that court between
and Laure Levi, of the Brussels Bar, with an address for               Commissioners of Customs and Excise and DFDS A/S —
service in Luxembourg at the office of Fiduciaire Myson                on the interpretation of Article 26 of the Sixth Council
Sari, 1 Rue Glesener — the Court (Fifth Chamber),                      Directive ( 77/388/EEC) of 17 May 1977 on the
composed of: J. C. Moitinho de Almeida, President of the               harmonization of the laws of the Member States relating
Chamber,      L.   Sevón, D.        A.  O.  Edward, P. Jann            to turnover taxes — Common system of value added tax:
(Rapporteur) and M. Wathelet, Judges; A. La Pergola,                   uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977,
Advocate- General; D. Louterman-Hubeau, Principal                      p. 1 ) — the Court ( Fifth Chamber ), composed of: J. C.
Administrator, for the Registrar, has given a judgment on              Moitinho de Almeida, President of the Chamber, L. Sevón,
20 February 1997, in which it:                                         D. A. O. Edward, J. -P. Puissochet ( Rapporteur ) and M.
                                                                       Wathelet, Judges; A. La Pergola, Advocate-General; L.
                                                                       Hewlett, Administrator, for the Registrar, has given a
1 . quashes the judgment of the Court of First Instance of             judgment on 20 February 1997, in which it has ruled:
     28 March 1995 in Case T-12/94 Daffix v. Commission
     inasmuch as it, first, annulled the Commission 's
     decision of 18 March 1 993 removing Mr Daffix from
     his post, on the ground that the statement of reasons             Article 26 (2) of the Sixth Council Directive (77/388/EEC)
     was inadequate and, secondly, ordered the                         of 17 May 1977, on the harmonization of the laws of the
     Commission to pay the costs;                                      Member States relating to turnover taxes — Common
                                                                       system of value added tax: uniform basis of assessment, is
                                                                       to be interpreted as meaning that, where a tour operator
                                                                       established in one Member State provides services to
2. refers the case back to the Court of First Instance so              travellers through the intermediary of a company
     that it may give judgment on the other pleas relied               operating as an agent in another Member State, VAT is
     upon by the applicant at first instance, which are set            payable on those services in the latter State if that
     out in paragraph 29 of the contested judgment;                    company, which acts as a mere auxiliary organ of the tour
                                                                       operator, has the human and technical resources
                                                                       characteristic of a fixed establishment.
3.   reserves the costs .
                                                                        O OJ No C 248 , 23 . 9 . 1995 .
 (») OJ No C 208 , 12 . 8 . 1995 .