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Opinion of Advocate General Ćapeta delivered on 24 February 2022.
Skatteverket v DSAB Destination Stockholm AB.
Request for a preliminary ruling from the Högsta förvaltningsdomstolen.
Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax – Article 30a(1) – Concept of ‘voucher’ – Article 30a(3) – Concept of ‘“multi-purpose” voucher’ – Sale of a card entitling the cardholder to a number of tourist services for a limited period.
Case C-637/20.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2022:131

COMMISSION STAFF WORKING DOCUMENT EVALUATION Special Scheme for travel agents of the Council Directive 2006/112/EC on the common system of value added tax

SWD/2021/0032 final

Opinion of Advocate General Kokott delivered on 22 October 2020.
Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.
Case C-581/19.

Court reports – general

ECLI identifier: ECLI:EU:C:2020:855

Judgment of the Court (Fourth Chamber) of 19 December 2018.
Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften.
Request for a preliminary ruling from the Bundesfinanzhof.
Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name.
Case C-552/17.

ECLI identifier: ECLI:EU:C:2018:1032

Opinion of Advocate General Bobek delivered on 5 September 2018.
Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften.
Request for a preliminary ruling from Bundesfinanzhof.
Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name.
Case C-552/17.

ECLI identifier: ECLI:EU:C:2018:665

Judgment of the Court (Sixth Chamber) of 8 February 2018.
European Commission v Federal Republic of Germany.
Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 73 — Taxable amount — Articles 306 to 310 — Special scheme for travel agents — Exclusion from that scheme of sales to taxable undertakings — Overall determination of the taxable amount for a given period — Incompatibility.
Case C-380/16.

ECLI identifier: ECLI:EU:C:2018:76

Opinion of Advocate General Kokott delivered on 20 June 2013.
Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa.
Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.
VAT - Directive 2006/112/EC - Articles 132 to 134 and 168 - Exemptions - Educational services provided on a profit-making basis by bodies governed by private law - Right to deduction.
Case C-319/12.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:421

Judgment of the Court (Third Chamber) of 26 September 2013.
European Commission v Republic of Poland.
Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.
Case C‑193/11.

European Court Reports 2013 -00000

ECLI identifier: ECLI:EU:C:2013:608

Judgment of the Court (Third Chamber) of 26 September 2013.
European Commission v Italian Republic.
Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.
Case C‑236/11.

European Court Reports 2013 -00000

ECLI identifier: ECLI:EU:C:2013:607

Judgment of the Court (Third Chamber) of 26 September 2013.
European Commission v Czech Republic.
Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.
Case C‑269/11.

European Court Reports 2013 -00000

ECLI identifier: ECLI:EU:C:2013:602