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Case C-108/22, Dyrektor Krajowej Informacji Skarbowej (VAT — Hotel services consolidator): Judgment of the Court (Eighth Chamber) of 29 June 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v C. sp. z o.o., in liquidation (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Scope — Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services)
ECLI:EU:UNKNOWN:62022CA0108
62022CA0108
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14.8.2023
Official Journal of the European Union
C 286/8
(Case C-108/22, (<span class="oj-super oj-note-tag">1</span>) Dyrektor Krajowej Informacji Skarbowej (VAT — Hotel services consolidator))
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Special scheme for travel agents - Scope - Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services)
(2023/C 286/08)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Krajowej Informacji Skarbowej
Defendant: C. sp. z o.o., in liquidation
Operative part of the judgment
Article 306 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 service provided by a taxable person, which consists in purchasing accommodation services from other taxable persons and reselling them to other economic operators, is covered by the special value added tax scheme applicable to travel agents, even though those services are not accompanied by ancillary services.
Language of the case: Polish.
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(<span class="oj-super">1</span>) OJ C 284, 25.7.2022.