Court of Justice 8 February 2018, Case C-380/16: Judgment of the Court (Sixth Chamber) of 8 February 2018 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 73 — Taxable amount — Articles 306 to 310 — Special scheme for travel agents — Exclusion from that scheme of sales to taxable undertakings — Overall determination of the taxable amount for a given period — Incompatibility)

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European Union · · · 08-02-2018

9.4.2018 EN Official Journal of the European Union C 123/3 Judgment of the Court (Sixth Chamber) of 8 February 2018 — European Commission v Federal Republic of Germany (Case C-380/16) (1) ((Failure of a Member State to fulfil obligations - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 73 - Taxable amount - Articles 306 to 310 - Special scheme for travel agents - Exclusion

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