Judgment of the Court of Justice in the cases Air France and Brit Air. Articles 2(1) and 10(2) of Sixth Council Directive 77/388/EEC must be interpreted as meaning that the issue by an airline company of tickets is subject to value added tax where the tickets issued have not been used by passengers and the latter are unable to obtain a refund for those tickets.

C-250/14 and C-289/14


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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