Judgment of the Court (Sixth Chamber) of 8 February 2018 — European Commission v Federal Republic of Germany
(Case C-380/16) 1
(Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 73 — Taxable amount — Articles 306 to 310 — Special scheme for travel agents — Exclusion from that scheme of sales to taxable undertakings — Overall determination of the taxable amount for a given period — Incompatibility)
Language of the case: German
Parties
Applicant: European Commission (represented by: M. Owsiany-Hornung and M. Wasmeier, acting as Agents)
Defendant: Federal Republic of Germany (represented by: T. Henze and R. Kanitz, acting as Agents)
Intervener in support of the defendant: Kingdom of the Netherlands (represented by: M.K. Bulterman, C.S. Schillemans and B. Koopman, acting as Agents)
Operative part of the judgment
The Court:
1. Declares that, by excluding from the special value-added-tax 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 value added tax on an overall basis for groups of services or for all services provided during a tax year, the Federal Republic of Germany 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;
2. Orders the Federal Republic of Germany to pay the costs.
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1 OJ C 314, 29.8.2016.