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

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

Case C‑300/12


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
07/03/2014 Ibero Tours
Judgment
ECLI:EU:C:2014:8
16/01/2014 Ibero Tours
Judgment (Summary)
ECLI:EU:C:2014:8
16/01/2014 Ibero Tours
Application (OJ)
07/09/2012 Ibero Tours
Opinion
ECLI:EU:C:2013:502
18/07/2013 Ibero Tours
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.10 Special schemes
          4.10.02.01.10.03 Special scheme for travel agents


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 20/06/2012

Date of the Opinion

  • 18/07/2013

Date of the hearing

Information not available

Date of delivery

16/01/2014


References

Publication in the Official Journal

Application: OJ C 287 from 22.09.2012, p.17

Judgment: OJ C 85 from 22.03.2014, p.4

Name of the parties

Ibero Tours

Notes on Academic Writings

  1. Lassalle, Julie: Réduction de la base d'imposition, Europe 2014 Mars Comm. nº 3 p.29 (FR)
  2. García, Alejandro: Jurisprudencia del tribunal de Justicia de la Unión Europea - 3 - Impuesto sobre a valor añadido – 3.1. Sentencia del TJUE (Sala Primera) de 16 de Enero de 2014, IBERO TOURS, C-300/12, Revista española de Derecho Financiero 2014 n°163 p. 303-306 (ES)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Umsatzsteuergesetz (UStG), Paragraph 17 Abs. 1 und Paragraph 25

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Borg Barthet

Advocate General

Wathelet

Language(s) of the Case

  • German

Language(s) of the Opinion

  • French