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Court of Justice of the European Union · Judgment

C‑189/11European Commission v Kingdom of Spain

Decided
2013-09-26
ECLI
ECLI:EU:C:2013:587
CELEX
62011CJ0189
Finality
Final, the decision cannot be appealed

The court's own keywords

Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agencies — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travelers — Concepts of ‘traveller’ and ‘customer’ — Exclusion from the special scheme of certain sales to the public — Mention in the invoice of an amount of deductible VAT not related to the input tax due or paid — Overall determination of the taxable amount for a given period — Not compatible.

Interprets

    EUR-LexThe 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
    • Model card and audit published under the EU AI Act

    Model cardAudit