This document is an excerpt from the EUR-Lex website
Document 62019CA0787
Case C-787/19: Judgment of the Court (Sixth Chamber) of 27 January 2021 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Application to all types of clients — National legislation excluding travel services that are provided to taxable persons who use those services for their business — Article 73 — Taxable amount — Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period — Incompatibility)
Case C-787/19: Judgment of the Court (Sixth Chamber) of 27 January 2021 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Application to all types of clients — National legislation excluding travel services that are provided to taxable persons who use those services for their business — Article 73 — Taxable amount — Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period — Incompatibility)
Case C-787/19: Judgment of the Court (Sixth Chamber) of 27 January 2021 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Application to all types of clients — National legislation excluding travel services that are provided to taxable persons who use those services for their business — Article 73 — Taxable amount — Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period — Incompatibility)
OJ C 88, 15.3.2021, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.3.2021 |
EN |
Official Journal of the European Union |
C 88/11 |
Judgment of the Court (Sixth Chamber) of 27 January 2021 — European Commission v Republic of Austria
(Case C-787/19) (1)
(Failure of a Member State to fulfil obligations - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Articles 306 to 310 - Special scheme for travel agents - Application to all types of clients - National legislation excluding travel services that are provided to taxable persons who use those services for their business - Article 73 - Taxable amount - Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period - Incompatibility)
(2021/C 88/12)
Language of the case: German
Parties
Applicant: European Commission (represented by: M. Wasmeier and J. Jokubauskaitė, acting as Agents)
Defendant: Republic of Austria (represented by: F. Koppensteiner and A. Posch, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Declares that, by excluding from the special value-added-tax (VAT) scheme applicable to travel agents travel services provided to taxable persons who use those services for their business, and by authorising travel agents, in so far as they are subject to that scheme, to determine the taxable amount for VAT on a flat-rate basis for groups of services or for all services provided during a tax year, the Republic of Austria has failed to fulfil its obligations under Article 73 and Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; |
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2. |
Orders the Republic of Austria to pay the costs. |