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Case C-552/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 September 2017 — Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften
ECLI:EU:UNKNOWN:62017CN0552
62017CN0552
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18.12.2017
Official Journal of the European Union
C 437/16
(Case C-552/17)
(2017/C 437/20)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Alpenchalets Resorts GmbH
Defendant: Finanzamt München Abteilung Körperschaften
Questions referred
1.Is the supply of a service which consists essentially in the provision of holiday accommodation and in which additional service components are to be regarded merely as ancillary to the principal supply, in accordance with the judgment of the Court of Justice of the European Union of 12 November 1992, Van Ginkel (C-163/91, EU:C:1992:435), subject to the special scheme for travel agents under Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)
2.If the first question is answered in the affirmative, can that supply of service also be subject, in addition to the special scheme for travel agents under Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, to the tax rate reduction for the provision of holiday accommodation, as referred to in Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax in conjunction with Annex III, point (12)?
(1) OJ 2006 L 347, p. 1.