Request for a preliminary ruling from the Conseil d’État (France) lodged on 26 May 2014 — Air France — KLM v Ministère des finances et des comptes publics

(Case C-250/14)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicant: Air France — KLM

Defendant: Ministère des finances et des comptes publics

Questions referred

Must Articles 2(1) and 10(2) of Council Directive 77/388/EEC of 17 May 1977 ¹ be interpreted as meaning that the issue of the ticket may be treated as the effective performance of the transport service and that the sums retained by an airline company where the holder of an air ticket has not used his ticket, which is no longer valid, are subject to value added tax?

In that case, must the tax received be paid onwards to the Treasury on receipt of payment of the price, even though the travel may not have taken place as a result of the customer’s acts?

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¹ Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).