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Case C-300/12: Judgment of the Court (First Chamber) of 16 January 2014 (request for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (Value-added tax — Operations of travel agents — Granting of price discounts to customers — Determination of the taxable amount for services provided as part of an intermediary activity)
ECLI:EU:UNKNOWN:62012CA0300
62012CA0300
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22.3.2014
Official Journal of the European Union
C 85/4
(Case C-300/12) (<span class="super">1</span>)
(Value-added tax - Operations of travel agents - Granting of price discounts to customers - Determination of the taxable amount for services provided as part of an intermediary activity)
2014/C 85/07
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Düsseldorf-Mitte
Defendant: Ibero Tours GmbH
Re:
Request for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 11(C)(1) and Article 26 of Directive 77/388/EEC: Sixth Council Directive 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 L 145, p. 1) — Operations of travel agents — Granting of price discounts to customers resulting in a reduction of the travel agent’s commission — Determination of the taxable amount for the intermediary service.
Operative part of the judgment
The provisions 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, must be interpreted as meaning that the principles established by the Court of Justice of the European Union in Case C-317/94 Elida Gibbs [1996] ECR I-5339 concerning the determination of the taxable amount for VAT purposes do not apply when a travel agent, acting as an intermediary, grants to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.
*
Language of the case: German.
ECLI:EU:C:2014:85