Official Journal of the European Union

C 235/4

(Case C-220/11) (<span class="super">1</span>)

(Article 104(3), first subparagraph, of the Rules of Procedure - VAT Directive - Special tax scheme for travel agents - Supply to travel agents of a coach transport service but no other services)

2012/C 235/05

Language of the case: Czech

Referring court

Parties to the main proceedings

Applicant: Star Coaches s. r. o.

Defendant: Finanční ředitelství pro hlavní město Prahu

Re:

Reference for a preliminary ruling — Nejvyšší správní soud — Interpretation of Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Application of the special scheme for travel agents to an economic operator which, without being a travel agent, supplies travel agents with a bus transport service but no other transport services

Operative part of the order

A transport company which merely carries out the transport of persons by providing coach transport to travel agents and does not provide any other services such as accommodation, tour guiding or advice does not effect transactions falling within the special scheme for travel agents in Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

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Language of the case: Czech.

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(<span class="super">1</span>) OJ C 219, 23.7.2011.