Czech court refers VAT on travel services to ECJ
Submitted by Michael Wukoschitz on 15 July, 2011 - 13:51
The Czech court Nejvyšší Správní Soud referred the following questions to the ECJ:
- Does Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax refer only to supplies made by travel agents to end users of a travel service (travellers) or also to supplies made to other persons (customers)?
- Should a transport company which merely provides transport of persons by providing bus transport to travel agencies (not directly to travellers) and which does not provide any other services (accommodation, information, consultancy etc.) be regarded as a travel agent for the purposes of Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
Case C-220/11, Star Coaches v. Finanční ředitelství pro hlavní město Prahu