Keywords
Summary

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Option for the Member States to maintain certain exemptions on a transitional basis - Scope - Exemption for international passenger transport by air and taxation of international passenger transport by coach - Breach of the principle of equal treatment - None

(Council Directive 77/388, Art. 28(3)(b))

Summary

$$In the present state of harmonisation of the laws of the Member States relating to the common system of value added tax, the Community principle of equal treatment does not preclude legislation of a Member State which on the one hand, in accordance with Article 28(3)(b) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, in the version of Directive 96/95 amending, with regard to the level of the standard rate of value added tax, Directive 77/388, continues to exempt international passenger transport by air, and on the other hand taxes international passenger transport by coach.

( see para. 40 and operative part )