CELEX: C2005/296/12
Language: en
Date: 2005-11-26 00:00:00
Title: Judgment of the Court (Second Chamber) of  13 October 2005  in Case C-200/04: Reference for a preliminary ruling from the Bundesfinanzhof, Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH (Sixth VAT Directive — Special scheme for travel agents and tour operators — Article 26(1) — Scope — Package comprising travel to the host State and/or the stay in that State and language tuition — Principal service and ancillary service — Definition — Directive 90/314/EEC on package travel, package holidays and package tours)

26.11.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 296/6
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 13 October 2005
   in Case C-200/04: Reference for a preliminary ruling from the Bundesfinanzhof, Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH (1)
   
   (Sixth VAT Directive - Special scheme for travel agents and tour operators - Article 26(1) - Scope - Package comprising travel to the host State and/or the stay in that State and language tuition - Principal service and ancillary service - Definition - Directive 90/314/EEC on package travel, package holidays and package tours)
   (2005/C 296/12)
   Language of the case: German
   In Case C-200/04: reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 18 March 2004, received at the Court on 5 May 2004, in the proceedings between Finanzamt Heidelberg and ISt internationale Sprach- und Studienreisen GmbH — the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, R. Schintgen, R. Silva de Lapuerta, P. Kūris and G. Arestis (Rapporteur), Judges; M. Poiares Maduro, Advocate General; M. Ferreira, Principal Administrator, for the Registrar, gave a judgment on 13 October 2005, the operative part of which is as follows:
   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, should be interpreted as meaning that it applies to a trader who offers services such as the ‘High School’ and ‘College’ programmes involving the organisation of language and study trips abroad and which, in consideration of the payment of an all-inclusive sum, provides in its own name to its customers a stay abroad of three to 10 months and buys in services from other taxable persons for that purpose.
   
      (1)  OJ C 190 of 24.07.2004.