I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2011/C 219/10
Language of the case: Czech
Applicant: Star Coaches, s.r.o.
Defendant: Finanční ředitelství pro hlavní město Prahu
1.Does Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax refer only to supplies made by travel agents to end users of a travel service (travellers) or also to supplies made to other persons (customers)?
2.Should a transport company which merely provides transport of persons by providing bus transport to travel agencies (not directly to travellers) and which does not provide any other services (accommodation, information, consultancy etc.) be regarded as a travel agent for the purposes of Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
Language of the case: Czech
(1) OJ 2006 L 347, p. 1.