This document is an excerpt from the EUR-Lex website
Document 62025TA0221
Case T-221/25, TUI Belgium: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 March 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – TUI Belgium NV, TUI Belgium Retail NV, TUI Airlines Belgium NV, TUIFLY Academy Brussels NV, Tec4Jets NV, Pats NV, TUI Travel Belgium NV, TUI Technology NV, TUI Belgian Real Estate NV and BTW-eenheid Travel4You v Belgische Staat (Reference for a preliminary ruling – Taxation – Common system of VAT – Transactions subject to VAT – Supply of services for consideration – Exemptions – Standstill clause – Right of Member States to retain certain taxes during a transitional period – Article 28(3)(a) and (4) of Sixth Directive 77/388/EEC and Article 370 of Directive 2006/112/EC – Supply of services by travel agents in relation to travel outside the European Union – Annex E(15) to Sixth Directive 77/388 and Annex X, Part A, point (4), to Directive 2006/112 – Subsequent amendment of the national legislation – No express derogation from the exemption)
Case T-221/25, TUI Belgium: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 March 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – TUI Belgium NV, TUI Belgium Retail NV, TUI Airlines Belgium NV, TUIFLY Academy Brussels NV, Tec4Jets NV, Pats NV, TUI Travel Belgium NV, TUI Technology NV, TUI Belgian Real Estate NV and BTW-eenheid Travel4You v Belgische Staat (Reference for a preliminary ruling – Taxation – Common system of VAT – Transactions subject to VAT – Supply of services for consideration – Exemptions – Standstill clause – Right of Member States to retain certain taxes during a transitional period – Article 28(3)(a) and (4) of Sixth Directive 77/388/EEC and Article 370 of Directive 2006/112/EC – Supply of services by travel agents in relation to travel outside the European Union – Annex E(15) to Sixth Directive 77/388 and Annex X, Part A, point (4), to Directive 2006/112 – Subsequent amendment of the national legislation – No express derogation from the exemption)
Case T-221/25, TUI Belgium: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 March 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – TUI Belgium NV, TUI Belgium Retail NV, TUI Airlines Belgium NV, TUIFLY Academy Brussels NV, Tec4Jets NV, Pats NV, TUI Travel Belgium NV, TUI Technology NV, TUI Belgian Real Estate NV and BTW-eenheid Travel4You v Belgische Staat (Reference for a preliminary ruling – Taxation – Common system of VAT – Transactions subject to VAT – Supply of services for consideration – Exemptions – Standstill clause – Right of Member States to retain certain taxes during a transitional period – Article 28(3)(a) and (4) of Sixth Directive 77/388/EEC and Article 370 of Directive 2006/112/EC – Supply of services by travel agents in relation to travel outside the European Union – Annex E(15) to Sixth Directive 77/388 and Annex X, Part A, point (4), to Directive 2006/112 – Subsequent amendment of the national legislation – No express derogation from the exemption)
OJ C, C/2026/2730, 26.5.2026, ELI: http://data.europa.eu/eli/C/2026/2730/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2026/2730 |
26.5.2026 |
Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 March 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – TUI Belgium NV, TUI Belgium Retail NV, TUI Airlines Belgium NV, TUIFLY Academy Brussels NV, Tec4Jets NV, Pats NV, TUI Travel Belgium NV, TUI Technology NV, TUI Belgian Real Estate NV and BTW-eenheid Travel4You v Belgische Staat
(Case T-221/25, (1) TUI Belgium)
(Reference for a preliminary ruling - Taxation - Common system of VAT - Transactions subject to VAT - Supply of services for consideration - Exemptions - Standstill clause - Right of Member States to retain certain taxes during a transitional period - Article 28(3)(a) and (4) of Sixth Directive 77/388/EEC and Article 370 of Directive 2006/112/EC - Supply of services by travel agents in relation to travel outside the European Union - Annex E(15) to Sixth Directive 77/388 and Annex X, Part A, point (4), to Directive 2006/112 - Subsequent amendment of the national legislation - No express derogation from the exemption)
(C/2026/2730)
Language of the case: Dutch
Referring court
Hof van Cassatie
Parties to the main proceedings
Applicants: TUI Belgium NV, TUI Belgium Retail NV, TUI Airlines Belgium NV, TUIFLY Academy Brussels NV, Tec4Jets NV, Pats NV, TUI Travel Belgium NV, TUI Technology NV, TUI Belgian Real Estate NV, BTW-eenheid Travel4You
Defendant: Belgische Staat
Operative part of the judgment
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Article 28(3)(a) and (4) of and Annex E(15) to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment, and Article 370 of and Annex X, Part A, point (4), to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the derogating regime that they establish does not require a national statutory provision expressly establishing a derogation from the exemption from value added tax (VAT) for the supply of services by travel agents in relation to travel outside the European Union laid down in Article 26(3) of Directive 77/388 and in Article 309 of Directive 2006/112. |
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Article 28(3)(a) and (4) of and Annex E(15) to Directive 77/388 and Article 370 of and Annex X, Part A, point (4), to Directive 2006/112 must be interpreted as meaning that a legislative amendment that took effect after the entry into force of Directive 77/388, which deletes an express legislative provision under which the supply of services by travel agents in relation to travel outside the European Union was not exempt from VAT and replaces it with provisions from which it follows only implicitly that the supply in question remains taxable, does not have to be regarded, by reason of that fact alone, as legislation that is not identical in its main points to the previous legislation and that is based on a different approach. |
ELI: http://data.europa.eu/eli/C/2026/2730/oj
ISSN 1977-091X (electronic edition)