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Case C-31/10: Judgment of the Court (First Chamber) of 9 December 2010 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Minerva Kulturreisen GmbH v Finanzamt Freital (Sixth VAT Directive — Article 26 — Special scheme for travel agents and tour operators — Scope — Sale of opera tickets without the provision of supplementary services)
ECLI:EU:UNKNOWN:62010CA0031
62010CA0031
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19.2.2011
Official Journal of the European Union
C 55/15
(Case C-31/10) (<span class="super">1</span>)
(Sixth VAT Directive - Article 26 - Special scheme for travel agents and tour operators - Scope - Sale of opera tickets without the provision of supplementary services)
2011/C 55/27
Language of the case: German
Referring court
Bundesfinanzhof (Germany)
Parties to the main proceedings
Applicant: Minerva Kulturreisen GmbH
Defendant: Finanzamt Freital
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 26 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 (OJ 1977 L 145, p. 1) — Special scheme for travel agents — Sale of opera tickets without the provision of supplementary services
Operative part of the judgment
Article 26 of Sixth Council Directive 77/338/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 is to be interpreted as not applying to the sale by a travel agent of opera tickets in isolation, without the provision of a travel service.
(<span class="super">1</span>) OJ C 100, 17.4.2010.