Court of Justice (Fourth Chamber) 19 December 2018, C-422/17 (Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie.)

JUDGMENT OF THE COURT (Fourth Chamber) 19 December 2018 ( *1 ) (Reference for a preliminary ruling — Harmonisation of tax legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Chargeable event — Special scheme for travel agents — Articles 65 and 308 — Margin obtained by a travel agent — Determination of the margin — Payments on account made before the supply of travel