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Document 62010CN0031
Case C-31/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital
Case C-31/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital
Case C-31/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital
OJ C 100, 17.4.2010, p. 18–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
17.4.2010 |
EN |
Official Journal of the European Union |
C 100/18 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2010 — MINERVA Kulturreisen GmbH v Finanzamt Freital
(Case C-31/10)
2010/C 100/27
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Minerva Kulturreisen GmbH
Defendant: Finanzamt Freital
Question referred
Does the ‘special scheme for travel agents’ in Article 26 of Directive 77/388/EEC (1) apply also to the sale by a travel agent of opera tickets in isolation, without the provision of additional services?
(1) 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)