Case C‑300/12

Finanzamt Düsseldorf-Mitte

v

Ibero Tours GmbH

(Request for a preliminary ruling from the Bundesfinanzhof)

(Value-added tax — Operations of travel agents — Granting of price discounts to customers — Determination of the taxable amount for services provided as part of an intermediary activity)

Summary — Judgment of the Court (First Chamber), 16 January 2014

Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for travel agents — Taxable amount — Supply of services by a tour operator provided through a travel agent — Application of the principles laid down by the Court in Elida Gibbs — Condition — Travel agent granting a discount to customers on the price of travel organised by the operator

(Council Directive 77/388)

The provisions of Sixth Council Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that the principles established by the Court of Justice of the European Union of 24 October 1996 in Case C‑317/94 Elida Gibbs [1996] ECR I‑5339 concerning the determination of the taxable amount for VAT purposes do not apply when a travel agent, acting as an intermediary, grants to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.

(see para. 33, operative part)