Court of Justice (Third Chamber) 26 September 2013, C‑189/11 (European Commission v Kingdom of Spain.)

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European Union · · · Cited by 63 · 26-09-2013

JUDGMENT OF THE COURT (Third Chamber) 26 September 2013 ( *1 ) ‛Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and

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