Court of Justice 25 June 2024, C-763/23 (Case C-763/23, Dragoram Tour: Order of the Court (Ninth Chamber) of 25 June 2024 (request for a preliminary ruling from the Curtea de Apel Bacău – Romania) – Direcţia Generală Regională a Finanţelor Publice Iaşi, Direcţia Generală Regională a Finanţelor Publice Iaşi – Administraţia Judeţeană a Finanţelor Publice Bacău – Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L. (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 308 – Special scheme for travel agents – Scope – Transactions carried out by travel agents consisting of the resale, at a price including a mark-up, of airline tickets purchased from taxable third parties – Absence of additional service))

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