Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62011CN0220

    Case C-220/11: Reference for a preliminary ruling from the Nejvyšší Správní Soud (Czech Republic) lodged on 11 May 2011 — Star Coaches s.r.o. v Finanční ředitelství pro hlavní město Prahu

    OJ C 219, 23.7.2011, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    23.7.2011   

    EN

    Official Journal of the European Union

    C 219/8

    Reference for a preliminary ruling from the Nejvyšší Správní Soud (Czech Republic) lodged on 11 May 2011 — Star Coaches s.r.o. v Finanční ředitelství pro hlavní město Prahu

    (Case C-220/11)

    2011/C 219/10

    Language of the case: Czech

    Referring court

    Nejvyšší Správní Soud

    Parties to the main proceedings

    Applicant: Star Coaches, s.r.o.

    Defendant: Finanční ředitelství pro hlavní město Prahu

    Questions referred

    1.

    Does Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) 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?

    (1)  OJ 2006 L 347, p. 1.

    Top