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Document C2004/190/07

    Case C-200/04: Reference for a preliminary ruling by the Bundesfinanzhof (Germany) by order of that court of 18 March 2004 in the case of Finanzamt Heidelberg (Heidelberg Tax Office) against iSt Internationale Sprach- und Studententreisen GmbH.

    OB C 190, 24.7.2004, p. 5–5 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    24.7.2004   

    EN

    Official Journal of the European Union

    C 190/5

    Reference for a preliminary ruling by the Bundesfinanzhof (Germany) by order of that court of 18 March 2004 in the case of Finanzamt Heidelberg (Heidelberg Tax Office) against iSt Internationale Sprach- und Studententreisen GmbH.

    (Case C-200/04)

    (2004/C 190/07)

    Reference has been made to the Court of Justice of the European Communities by order of the (Bundesfinanzhof (Federal Finance Court) of 18 March 2004, received at the Court Registry on 5 May 2004, for a preliminary ruling in the case of Finanzamt Heidelberg (Heidelberg Tax Office) against iSt Internationale Sprach- und Studententreisen GmbH, on the following question:

    Does the special scheme for travel agents set out in Article 26 of Directive 77/388/EEC (1) also apply to transactions entered into by an undertaking which organises ‘High School Programmes’ and ‘College Programmes’ involving periods of three to ten months spent in a foreign country, which are offered to participants by the undertaking in its own name and which are provided using services performed by other taxable persons?

    (1)  OJ L 145, p. 1.

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