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Case C-552/17: Judgment of the Court (Fourth Chamber) of 19 December 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften (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)
ECLI:EU:UNKNOWN:62017CA0552
62017CA0552
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Official Journal of the European Union
C 65/16
(Case C-552/17) (<span class="super note-tag">1</span>)
((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))
(2019/C 65/19)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Alpenchalets Resorts GmbH
Defendant: Finanzamt München Abteilung Körperschaften
Operative part of the judgment
1.Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the mere supply by a travel agent of holiday accommodation rented from other taxable persons or such a supply of a holiday residence combined with the supply of additional ancillary services, regardless of the importance of those ancillary services, each amount to a single service covered by the special scheme for travel agents.
2.Article 98(2) of Directive 2006/112 must be interpreted as meaning that the supply of travel agent services consisting of the supply of holiday accommodation, covered by Article 307 of that directive, cannot be subject to a reduced tax rate or one of the reduced rates set out in Article 98(2).
(<span class="note">1</span>) OJ C 437, 18.12.2017.