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Document 62010CA0031
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)
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)
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)
OJ C 55, 19.2.2011, p. 15–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
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.