Court of Justice of the European Union · Judgment
C-163/91Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht
- Decided
- 1992-11-12
- ECLI
- ECLI:EU:C:1992:435
- CELEX
- 61991CJ0163
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Value added tax - Sixth directive - Article 26 - Travel agent - Tour operator - Letting of holiday accomodation.
Interprets
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
- Model card and audit published under the EU AI Act