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Document 62011CA0557
Case C-557/11: Judgment of the Court (Sixth Chamber) of 25 October 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie (VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Transport services carried out by travel agents acting in their own name — Concept of single service — Article 98 — Reduced VAT rate)
Case C-557/11: Judgment of the Court (Sixth Chamber) of 25 October 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie (VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Transport services carried out by travel agents acting in their own name — Concept of single service — Article 98 — Reduced VAT rate)
Case C-557/11: Judgment of the Court (Sixth Chamber) of 25 October 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie (VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Transport services carried out by travel agents acting in their own name — Concept of single service — Article 98 — Reduced VAT rate)
SL C 399, 22.12.2012, p. 7–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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22.12.2012 |
EN |
Official Journal of the European Union |
C 399/7 |
Judgment of the Court (Sixth Chamber) of 25 October 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie
(Case C-557/11) (1)
(VAT - Directive 2006/112/EC - Articles 306 to 310 - Special scheme for travel agents - Transport services carried out by travel agents acting in their own name - Concept of single service - Article 98 - Reduced VAT rate)
2012/C 399/11
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Maria Kozak
Defendant: Dyrektor Izby Skarbowej w Lublinie
Re:
Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Articles 306 to 310, and Article 98 in conjunction with point 5 of Annex III, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Scope of the special scheme for the taxation of travel agents — Refusal to apply the reduced rate of VAT, applicable to transport services, to transport services supplied by travel agents acting in their own name within the framework of the supply of an integrated travel service — Classification as a single supply
Operative part of the judgment
Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that where, in the context of a tourist service provided to a tourist in return for an all-inclusive price imposed in conformity with those provisions, a travel agent provides to that tourist an in-house transport service which forms part of that tourist service, that supply of services is subject to the normal value added tax regime, inter alia in relation to the tax rate, and not to the special value added tax scheme applicable to transactions carried out by travel agents. In accordance with Article 98 of that directive, if the Member States have provided for a reduced rate of value added tax for transport services, that reduced rate applies to that supply of services.