Keywords
Summary

Keywords

Tax provisions - Harmonization of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Supplies of services - Determination of the place where the service is deemed to be supplied - Provision of cross-frontier passenger transport on an all-inclusive basis - Allocation of the overall consideration for the service between the Member States concerned on a pro rata basis, having regard to the distances covered in each such State - Application of other allocation criteria - Precluded

(Council Directive 77/388, Art. 9(2)(b))

Summary

Article 9(2)(b) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as meaning that, in the case of the supply of cross-frontier passenger transport on an all-inclusive basis, the total consideration for that service must, for the purposes of determining the part of the transport operation taxable in each of the Member States concerned, be allocated on a pro rata basis, having regard to the distances covered in each such State, excluding all other allocation criteria.