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Document 62001CJ0149
Judgment of the Court (Sixth Chamber) of 19 June 2003. # Commissioners of Customs & Excise v First Choice Holidays plc. # Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. # Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. # Case C-149/01.
Hotărârea Curții (camera a șasea) din data de 19 iunie 2003.
Commissioners of Customs & Excise împotriva First Choice Holidays plc.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) (Civil Division) - Regatul Unit.
A șasea directivă TVA.
Cauza C-149/01.
Hotărârea Curții (camera a șasea) din data de 19 iunie 2003.
Commissioners of Customs & Excise împotriva First Choice Holidays plc.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) (Civil Division) - Regatul Unit.
A șasea directivă TVA.
Cauza C-149/01.
ECLI identifier: ECLI:EU:C:2003:358
«(Sixth VAT Directive – Article 26(2) – Special scheme for the taxation of travel agents and tour operators – Taxable amount – Margin – Total amount to be paid by the traveller)»
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(Council Directive 77/388, Art. 26(2))
JUDGMENT OF THE COURT (Sixth Chamber)
19 June 2003 (1)
((Sixth VAT Directive – Article 26(2) – Special scheme for the taxation of travel agents and tour operators – Taxable amount – Margin – Total amount to be paid by the traveller))
In Case C-149/01, REFERENCE to the Court under Article 234 EC by the Court of Appeal (England and Wales) (Civil Division) (United Kingdom) for a preliminary ruling in the proceedings pending before that court between Commissioners of Customs & Exciseand
First Choice Holidays plc, on the interpretation of Article 26(2) of 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 (OJ 1977 L 145, p. 1),THE COURT (Sixth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of First Choice Holidays plc, represented by K. Prosser, of the United Kingdom Government, represented by P. Ormond, acting as Agent, assisted by P. Sales, and of the Commission, represented by R. Lyal, at the hearing on 14 March 2002,
after hearing the Opinion of the Advocate General at the sitting on 12 September 2002,
gives the following
On those grounds,
THE COURT (Sixth Chamber),
in answer to the questions referred to it by the Court of Appeal (England and Wales) (Civil Division) by decision of 13 March 2001, hereby rules:
Schintgen |
Gulmann |
Skouris |
Macken |
Cunha Rodrigues |
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R. Grass |
J.-P. Puissochet |
Registrar |
President of the Sixth Chamber |