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Case C-565/24, P-GmbH & Co. KG: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 August 2024 – P-GmbH & Co. KG v Finanzamt Q
ECLI:EU:UNKNOWN:62024CN0565
62024CN0565
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Official Journal of the European Union
EN
C series
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C/2024/6917
25.11.2024
(C/2024/6917)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant on a point of law: P-GmbH & Co. KG
Respondent on a point of law: Finanzamt Q
Questions referred
1.Does an ‘excursion organised by the trader away from his business premises’ within the meaning of the first indent of Article 1(1) of Directive 85/577/EEC (1) fall within the scope of ‘transactions performed by the travel agent in respect of a journey’ within the meaning of the first sentence of Article 26(2) of Directive 77/388/EEC? (2)
2.If the first question is to be answered in the affirmative: Is the special scheme for travel agents under Article 26 of Directive 77/388/EEC applicable even if the margin, which is the taxable amount under the third sentence of Article 26(2) of Directive 77/388/EEC, is negative because the actual cost exceeds the ‘total amount’ to be paid by the traveller ‘exclusive of value added tax’?
3.If the first and second questions are to be answered in the affirmative: Is the first sentence of Article 12(1) of Directive 77/388/EEC applicable to the margin, which is the taxable amount within the meaning of the third sentence of Article 26(2) of Directive 77/388/EEC, even if the margin is negative, such that a negative margin results in a refund to the taxable person?
Council Directive 85/577/EEC of 20 December 1985 to protect the consumer in respect of contracts negotiated away from business premises (OJ 1985 L 372, p. 31).
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).
ELI: http://data.europa.eu/eli/C/2024/6917/oj
ISSN 1977-091X (electronic edition)
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