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
EN
C series
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(C/2025/3639)
Language of the case: Dutch
Applicant: TUI Belgium NV and Others
Defendant: Belgische Staat
Does the application of the standstill clause of Article 28(3)(a) and (4) of and Annex E, point 15 to Directive 77/388/EEC, now Article 370 of and Annex X, Part A, point 4 to Directive 2006/112/EC, require an express legal provision derogating from the VAT exemption for travel agencies for travel services outside the European Union laid down in Article 26(3) of Directive 77/388/EEC, now Article 309 of Directive 2006/112/EC?
Should Article 28(3)(a) and (4) of and Annex E, point 15 to Directive 77/388/EEC, now Article 370 of and Annex X, Part A, point 4 to Directive 2006/112/EC, be interpreted as meaning that an amendment made to existing legislation after the entry into force of Directive 77/388/EEC, whereby the express statutory provision which resulted in the taxability of travel services provided by travel agencies outside the EU is deleted and replaced by provisions from which it follows only implicitly that travel services outside the EU remain taxable, must be regarded as legislation which is not identical in its main points to the previous legislation and is based on a different main idea?
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ELI: http://data.europa.eu/eli/C/2025/3639/oj
ISSN 1977-091X (electronic edition)
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