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Case C-450/11: Judgment of the Court (Third Chamber) of 26 September 2013 — European Commission v Portuguese 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’ )
ECLI:EU:UNKNOWN:62011CA0450
62011CA0450
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23.11.2013
Official Journal of the European Union
C 344/11
(Case C-450/11)(<span class="super">1</span>)
(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’)
2013/C 344/17
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: M. Afonso and L. Lozano Palacios, acting as Agents)
Defendant: Portuguese Republic (represented by: L. Inez Fernandes and R. Laires, acting as Agents)
Interveners in support of the defendant: Czech Republic (represented by: M. Smolek, T. Müller and J. Očková, acting as Agents), Kingdom of Spain (represented by: S. Centeno Huerta, acting as Agent), French Republic (represented by: G. de Bergues and J.-S. Pilczer, acting as Agents), Republic of Poland (represented by: M. Szpunar and B. Majczyna, acting as Agents), Republic of Finland (represented by: J. Heliskoski, acting as Agent)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing for the application of the special travel agency taxation scheme to transactions that travel agencies make in favour of recipients other than travellers
Operative part of the judgment
The Court:
1.Dismisses the action;
2.Orders the European Commission to pay the costs incurred by the Portuguese Republic;
3.Orders the Czech Republic, the Kingdom of Spain, the French Republic, the Republic of Poland and the Republic of Finland to bear their own respective costs.
(<span class="super">1</span>) OJ C 319, 29.10.2011.