Court of Justice (First Chamber) 16 January 2014, C‑300/12 (Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH.)

JUDGMENT OF THE COURT (First Chamber) 16 January 2014 ( *1 ) ‛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’ In Case C‑300/12, REQUEST for a preliminary ruling under Article 267 TFEU from the Bundesfinanzhof (Germany), made by decision of 26 April 2012,