Request for a preliminary ruling from the Bundesfinanzhof in the case Alpenchalets Resorts.

Is the supply of a service which consists essentially in the provision of holiday accommodation and in which additional service components are to be regarded merely as ancillary to the principal supply, in accordance with the judgment of the Court of Justice of the European Union of 12 November 1992, Van Ginkel (C-163/91, EU:C:1992:435), subject to the special scheme for travel agents under Article 306 of Council Directive 2006/112/EC? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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