Judgment of the Court (Third Chamber) of 26 September 2013 – European Commission v Republic of Finland

(Case C-309/11)

(Failure of a Member State to fulfil obligations – Taxation – VAT – Directive 2006/112/EC – Articles 306 to 310 – Special regime for travel agencies – Differences between language versions – National legislation providing for the application of the special regime to persons other than travellers – Concepts of ‘traveller’ and ‘client’)

Language of the case: Finnish

Parties

Applicant: European Commission (represented by: L. Lozano Placios and I. Koskinen, acting as Agents)

Defendant: Republic of Finland (represented by: J. Heliskoski, acting as Agent)

Interveners in support of the defendant: Czech Republic (represented by: M. Smolek, T. Müller and J. Očková, acting as Agents); Hellenic Republic (represented by: E.-M. Mamouna, acting as Agent); Kingdom of Spain (represented by: S. Centeno Huerta, acting as Agent); French Republic (represented by: G. de Bergues and J.-S. Pilczer, acting as Agents); Republic of Poland (represented by: A. Kraińska, A. Kramarczyk, M. Szpunar and B. Majczyna, acting as Agents); Re:Failure of a Member State to fulfil obligations – Infringement of Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – National legislation under which the special regime for taxation of travel agents applies to transactions carried out by travel agents for recipients other than travellersOperative part of the judgmentThe Court:Dismisses the action;Orders the European Commission to pay the costs incurred by the Republic of Finland;Orders the Czech Republic, the Hellenic Republic, the Kingdom of Spain, the Fr

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om of Spain (represented by: S. Centeno Huerta, acting as Agent); French Republic (represented by: G. de Bergues and J.-S. Pilczer, acting as Agents); Republic of Poland (represented by: A. Kraińska, A. Kramarczyk, M. Szpunar and B. Majczyna, acting as Agents); Re:Failure of a Member State to fulfil obligations – Infringement of Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – National legislation under which the special regime for taxation of travel agents applies to transactions carried out by travel agents for recipients other than travellersOperative part of the judgmentThe Court:Dismisses the action;Orders the European Commission to pay the costs incurred by the Republic of Finland;Orders the Czech Republic, the Hellenic Republic, the Kingdom of Spain, the French Republic and the Republic of Poland to bear their own costs.