Court of Justice of the European Union · Judgment

C-108/22Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o

Decided: 2023-06-29
ECLI: ECLI:EU:C:2023:522
CELEX: 62022CJ0108
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

Verifiable trust signals

Six fixed blocks, one source per line
No sentence written by a language model
Engine version and read date on every answer
No customer data, no documents, no advice
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