Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Information not available
Systematic classification scheme
1.
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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
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Citations of case-law or legislation
References in grounds of judgment
Operative part
Opinion
-
Directive 77/388
: points 2, 88
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Directive 77/388
-A11LAP1LA : points 2, 34 - 36, 62
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Directive 77/388
-A11LAP3 : point 3
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Directive 77/388
-A11LCP1 : points 16, 69, 73 - 83, 85
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Directive 77/388
-A11LCP1L1 : point 4
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Directive 77/388
-A13 : point 84
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Directive 77/388
-A26 : points 5, 16, 41
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Directive 77/388
-A26P2 : points 34 - 68, 88
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Directive 77/388
-A26P3 : points 57, 64, 65
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Court of Justice - Judgment C -8/81
: point 84
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Court of Justice - Judgment C -317/94
: points 1, 16 - 68, 70, 88
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Court of Justice - Judgment C -330/95
: points 54, 80
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Court of Justice - Opinion C -427/98
: point 81
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Court of Justice - Judgment C -427/98
: points 30, 32, 70 - 74, 76, 82
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Court of Justice - Opinion C -149/01
: point 40
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Court of Justice - Judgment C -149/01
: points 37, 38
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
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
- Lassalle, Julie: Réduction de la base d'imposition, Europe 2014 Mars Comm. nº 3 p.29 (FR)
- 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
Language(s) of the Opinion